HIGH COURT OF JUDICATURE AT ALLAHABAD SALES/TRADE TAX REVISION No. - 55 of 2024 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. B.K. Pandey, learned ACSC for the revisionist and learned counsel for the opposite party. 2. By means of present revision, the revisionist is assailing the order dated 30.11.2023. 3. 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. 4. After hearing learned counsel for the revisionist the Court has perused the records. 5. 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. 6. Learned counsel for the opposite party does not dispute the same. 7. In view of above, the revision is allowed. The impugned order is set aside. Versus Counsel for Revisionist(s) : Bipin Kumar Pandey Counsel for Opposite Party(s) : Suneel Thekma The Commissioner Commercial Tax .....Revisionist(s) Ss Shruti Rice Mill .....Opposite Party(s) 8. The substantial questions of law are answered accordingly in favour of the revisionist and against the opposite party. September 16, 2025 samz STRE No. 55 of 2024 2 (Piyush Agrawal,J.) Digitally signed by :- SYED AKHTARMOHAMMAD MEQDAD High Court of Judicature at Allahabad