Neutral Citation No. - 2025:AHC:78751 Court No. - 10 Case :- SALES/TRADE TAX REVISION No. - 28 of 2025 Revisionist :- The Commissioner, Commercial Tax, U.P. Lucknow Opposite Party :- S/S Shiv Om Trading Company Counsel for Revisionist :- Bipin Kumar Pandey Hon'ble Piyush Agrawal,J. 1. Heard Sri Bipin Kumar Pandey, learned counsel for the revisionist. 2. Pursuant to the earlier order, service of notice has been filed, which is taken on record. 3. The office report dated 07.04.2025 indicates that the notice has been served upon the revisionist, and as such, the service of notice upon the opposite party is deemed sufficient. However, no vakalatnama on behalf of the opposite party is on record. 4. By means of instant revision, the revisionist has assailed the order dated 13.11.2024 passed by Commercial Tax Tribunal, Bareilly, Bareilly Bench, Kanpu in Second Appeal No.56/2023. 5. 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). 6. 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. 7. 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). 8. 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