( 1 ) THE Kisan Sahkari Chini Mills Ltd. , Budaun, has filed the present revision against the order dated March 16, 1991, passed by the Sales Tax Tribunal, Haldwani Bench, Haldwani, in Second appeal No. 621 of 1990 (assessment year 1986-87 ).

( 2 ) THE facts of the case in brief are that the applicant is a registered dealer under the provisions of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act") and is engaged in the business of manufacture and sale of sugar, by-products and its waste products, etc. It had applied for grant of registration certificate in respect of various items including steel, cement and paints, which were to be used by the applicant in the manufacture of sugar and other products. The assessing authority vide order dated December 7, 1987 disallowed the registration in respect of steel, cement and paints. The applicant preferred an appeal under Section 9 of the Act before the assistant Commissioner (Judicial), Sales Tax, Haldwani, who vide order dated September 15, 1989 had rejected the appeal.

( 3 ) FEELING aggrieved by the said order, the applicant preferred an appeal under Section 10 of the act before the Tribunal, which