Neutral Citation No. - 2025:AHC-LKO:4274 Court No. - 7 Case :- SALES/TRADE TAX REVISION No. - 26 of 2023 Revisionist :- M/S Atos India Pvt. Ltd. (Atos Origin India Pvt. Ltd) Mumbai Thru. Tax Head Opposite Party :- Commissioner Of Trade Tax,Head Office, Lko. And 2 Others Counsel for Revisionist :- Anurag Shukla Counsel for Opposite Party :- C.S.C. Hon'ble Pankaj Bhatia,J. Heard the counsel for the revisionist and the learned Standing Counsel. Admit on the question of law as framed. As, the issue is similar to an issue already decided, the matter was heard finally. The issue raised is squarely covered by the judgment of this court dated 01.02.2019 in M/s Comfort System versus Commissioner of Commercial Tax U.P.; 2019 (2) TMI 924 Allahabad High Court. Following the said judgment, the issue is answered in favour of the revisionist and against the department. The revision is disposed off. Order Date :- 22.1.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench