RAJES KUMAR, J. - Present four revisions under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") are directed against the order of the Tribunal dated July 3, 1998 relating to the assessment years 1987-88, 1988-89 and 1989-90.

Brief facts of the case are that the applicant is an owner of buses and have entered into a contract with Indian Farmers Fertiliser Co-operative Limited, Phoolpur, Allahabad. M/s. Bharat Pump and Compressors Limited, Naini, Allahabad and the General Electric Company of India Limited, Naini, Allahabad for providing the buses for the transportation of their employees from their place of residence to the factory to and fro. In pursuance of the contract, buses were provided and hire charges were received as per contract. The assessing authority levied the tax on the hire charges received from the aforesaid companies under section 3F of the Act towards transfer of right to use the buses. Orders of the assessing authority have been confirmed in first appeals. The applicant filed second appeals before the Tribunal. The Tribunal by the impugned order allowed the appeals in part. The Tribunal has reduced the turnover but upheld