Neutral Citation No. - 2025:AHC-LKO:4397 Court No. - 6 Case :- CIVIL MISC REVIEW APPLICATION DEFECTIVE No. - 15 of 2025 Applicant :- M/S Sarswat Peroxides Pvt. Ltd. Thru. Its Director Satya Prakash Sarswat Opposite Party :- The Commissioner Commercial Taxes Lko Counsel for Applicant :- Parmanand Sharma Hon'ble Alok Mathur,J. (Order on C.M.A. No. 1 of 2025 - Delay Condonation Application) 1. Heard Sri Parmanand Sharma, learned counsel for applicant. 2. In view of the facts stated in the accompanying affidavit filed in support of the review application, the delay in filing the application for delay in filing the review application is allowed. 3. Accordingly, the delay in filing the review application is condoned. (Order on Review Application) 1. Heard Sri Parmanand Sharma, learned counsel for applicant. 2. By means of present review application, the applicant seeks review of the judgment and order of this Court dated 07.08.2024 passed in Sales Tax / Trade Tax Revision No. 196 of 2013. 3. The issue before this Court was with regard to relevant category of the products produced by the petitioner which were known as Vitamins and Minerals Premix which according to the petitioner falls in the category of chemicals and unclassified items which has been treated by the respondents. 4. This Court has duly considered the arguments of the revisionist and found that there was no infirmity in the order of the revenue. 5. In the present review applicant, the applicant has sought to reagitate teh issue which has already been adjudicated by this Court. 6. He further submits that once decision has already been taken by the revenue treating Vitamins and Minerals to be chemicals on previous occasion then the same view should have prevailed rather than at a subsequent stage treating the said product to be taxed under unclassified item. 7. This Court does not find any ground for entertaining the application for review on the aforesaid grounds. The controversy as raised till the stage of Tribunal was assailed before this Court by the applicant in the revision and that is how the matter came to be decided by this Court in the judgment dated 07.08.2024. 8. This Court was examined the validity of the order of the Commercial Tax Tribunal dated 10.07.2013 and after detail examination of the submissions, the revision was dismissed. 9. For the reasons aforesaid, this Court does not find any error apparent on the face of record necessitating review of the judgment of this Court dated 07.08.2024 nor has any such error been pointed out and the applicant only seeks to re-agitate issues which were already heard and decided by this Court. 10. For the reasons aforesaid, the application for review is rejected. (Alok Mathur, J.) Order Date :- 23.1.2025 Ravi/ Digitally signed by :- RAVI SHANKAR SRIVASTAV High Court of Judicature at Allahabad, Lucknow Bench