Neutral Citation No. - 2025:AHC-LKO:21084 Court No. - 6 Case :- SALES/TRADE TAX REVISION No. - 316 of 2009 Revisionist :- Commissioner Trade Tax Lucknow Opposite Party :- M/S Velga Food Limited Shyam Nagar Badaun And Ors. Counsel for Revisionist :- C.S.C. Counsel for Opposite Party :- Chandra Has Misra,M.M Dewan,Naresh Chandra Mishra,Ramesh Chandra Mishra Hon'ble Pankaj Bhatia,J. 1. Heard learned Standing Counsel and Shri Abhishek Mishra, learned counsel for the respondent. 2. The issue as raised in the present revision is whether the green peas, which was stored, would attract the trade duty in terms of the notification dated 06.04.1999. The said issue was considered by this Court and the revision was dismissed vide judgement dated 20.07.2012 in Sales/Trade Tax Revision Defective No.653 of 2008. 3. Following the said judgement, the questions of law are decided against the revenue and in favour of the assessee. 4. Accordingly, the revision is dismissed. Order Date :- 15.4.2025 Ashutosh Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench