Dr. Mukundakam Sharma, J. Leave granted.
The present appeal arises out of the judgment dated 10.12.2007 passed by the learned Single Judge of the High Court of Allahabad Lucknow Bench whereby the learned Single Judge has dismissed the tax revision filed by the Appellant under section 11 of the U. P. Trade Tax Act hereinafter referred to as the Act impugning the judgment dated 14.8.2007 passed by the Trade Tax Tribunal, Lucknow rejecting the second appeal of the appellant assessee.
Various issues were raised before the Tribunal as well as the High Court with respect to the liability of the appellant assessee to pay tax which, in nutshell, are as follows That there is numbertransfer of rights of users by the assessee when he realized rental charges for glass bottles and crates.
