Neutral Citation No. - 2025:AHC:117976 Court No. - 7 Case :- SALES/TRADE TAX REVISION No. - 20 of 2025 Revisionist :- The Commissioner, Commercial Tax, U.P. Lucknow Opposite Party :- S/S Shri Mahaluxmi Industries Daulatpur, Karaina, Bhuta Faridpur, Counsel for Revisionist :- Bipin Kumar Pandey,C.S.C. Hon'ble Piyush Agrawal,J. 1. In view of office report dated 27.3.2025 and 22.5.2025, service of notice upon the opposite party is deemed sufficient. 2. List is revised. None appears on behalf of opposite party. 3. Heard Mr. B.K. Pandey, learned ACSC for the revisionist. 4. By means of present revision, the revisionist is assailing the order dated 28.11.2024 passed by Commercial Tax Tribunal, Bareilly in Second Appeal No. 140/2023 (2017-18) by which the benefit of ITC was accorded to the opposite party. 5. Learned ACSC for the revisionist submits that the issue in hand is squarely covered with the decision of this Court passed in a bunch of cases leading Sales/ Trade Tax Revision No. 10 of 2025 (The Commissioner, Commercial Tax, UP Vs. S/S Janki Industries Nai Basti, Bareilly), Neutral Citation No. 2025: AHC:42271 and Sales / Trade Tax Revision Defective No. 28 of 2024 (Commissioner Commercial Tax Vs. S/S Ravi Prakash Rahul Prakash) Neutral Citation No. 2025: AHC: 74975. 6. After hearing learned counsel for the revisionist the Court has perused the records. 7. This Court in the case of S/S Janki Industries (supra) and S/S Ravi Prakash Rahul Prakash (supra) has dealt with in detail the issue involve in the present case, therefore, the said judgements are squarely applicable in the facts of the present case. 8. In view of above, the revision is allowed. The impugned order is set aside. 9. The substantial questions of law are answered accordingly in favour of the revisionist and against the opposite party. Order Date :- 21.7.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad