( 1 ) THIS revision under Section 11 of the Uttar Pradesh Sales Tax Act (hereinafter referred to as the "act") is directed against the judgment and order dated 11th October, 1982, passed by the sales Tax Tribunal, Gorakhpur Bench, Gorakhpur (hereinafter referred to as the "tribunal"), allowing the second appeal of the assessee-opposite party holding that "neem ki khali" is a kind of manure and it cannot be put in the category of oil-cake and as such it has been wrongly taxed. Thus, a further relief on the turnover of "neem ki khali" fixed at Rs. 10,000 on which tax relief at the rate of 5 per cent amounting to Rs. 500 has been given to the assessee. This order of the tribunal has been challenged in this revision.

( 2 ) LEARNED Standing Counsel urged that the Tribunal has erred in holding that the "neem ki khali" is manure (fertilizer) and as such exempt from tax. Learned Standing Counsel urged that notification No. ST-3470/x dated 16th July, 1956, made under Section 4 of the Act grants exemption from the levy of tax only to "fertilizers, other than chemical fertilizers". According to the learned counsel "neem ki khali" cannot fall in the category of fertilizer and a