Neutral Citation No. - 2025:AHC:74543 Court No. - 10 Case :- SALES/TRADE TAX REVISION No. - 26 of 2025 Revisionist :- The Commissioner, Commercial Tax, U.P. Lucknow Opposite Party :- S/S Ashoka Furniture House Paras Nath Market Firozabad Counsel for Revisionist :- Bipin Kumar Pandey Counsel for Opposite Party :- Aklank Kumar Jain Hon'ble Piyush Agrawal,J. Heard Shri B.K. Pandey, learned ACSC for the State - revisionist and Shri Aklank Kumar Jain, learned counsel for the opposite party. The instant revision has been filed against the impugned order dated 20.09.2024 passed by the Commercial Tax Tribunal, Agra in Second Appeal No. 76/2024 for the Assessment Year 2017-18 under section 28(2)(ii) UP VAT Act. The present revision was admitted vide order dated 24.02.2025. Learned counsel for the revisionist states that the controversy involved in the present revision is covered by the adjudication made by this Court in in CCT Vs. S/s Janki Industries Nai Basti, Bareilly [Sales/Trade Tax Revision No. 10/2025, decided on 24.03.2025]. Learned counsel for the opposite party does not dispute the aforesaid fact. In view of the aforesaid facts, this revision also stands allowed on the same terms. In view of the aforesaid facts & circumstances of the case as well as the law laid down by this Court, the impugned judgements & order passed by Commercial Tax Tribunal in this revision cannot be sustained in the eyes of law. The same is hereby set aside. The revision is allowed on the same terms as in S/s Janki Industries Nai Basti, Bareilly (supra). The questions of law are answered in favour of the Revenue and against the opposite party. . Order Date :- 8.5.2025 Amit Mishra Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad