Neutral Citation No. - 2025:AHC:78754 Court No. - 10 Case :- SALES/TRADE TAX REVISION No. - 15 of 2025 Revisionist :- The Commissioner, Commercial Tax, U.P. Lucknow Opposite Party :- S/S Mishra Brothers Counsel for Revisionist :- Bipin Kumar Pandey,C.S.C. Counsel for Opposite Party :- Vedika Nath,Yashonidhi Shukla Hon'ble Piyush Agrawal,J. 1. Heard Sri R.S. Pandey, learned counsel for the revisionist and Sri Yashonidhi Shukla, learned counsel for the opposite party. 2. By means of instant revision, the revisionist has assailed the order dated 23.10.2024 passed by Commercial Tax Tribunal Kanpur, Bench-IV, Kanpur in Second Appeal No.102/2021. 3. Learned counsel for the revisionist submits that the issue in hand is squarely covered by the judgment this Court delivered in the case of Commissioner, Commercial Tax, U.P., Lucknow Vs. S/S Janki Industries Nai Basti, Bareilly (Sales/Trade Tax Revision No.10 of 2025). 4. To the said submission, learned counsel for the opposite party does not raise any objection. 5. In view of the above facts as stated as well as law laid down in the aforesaid judgment, the impugned order cannot be sustained in the eyes of law and the same is hereby quashed. 6. Accordingly, the revision is allowed in the same terms of the order dated 24.03.2025 passed in S/S Janki Industries Nai Basti, Bareilly (supra). 7. The questions of law framed in the body of the revision, are answered in favour of the Revenue and against the opposite party. Order Date :- 14.5.2025 Pravesh Mishra Digitally signed by :- PRAVESH KUMAR MISHRA High Court of Judicature at Allahabad