Neutral Citation No. - 2025:AHC:136601 Court No. - 7 Case :- SALES/TRADE TAX REVISION No. - 308 of 2022 Revisionist :- The Commissioner Commercial Tax Opposite Party :- S/S Ashma Chemicals Pvt. Ltd. Counsel for Revisionist :- Avinash Chandra Tripathi Hon'ble Piyush Agrawal,J. 1. In view of office report dated 8.8.2025, 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 29.3.2024 passed by Commercial Tax Tribunal, Kanpur Bench -4, Kanpur. 5. Learned ACSC for the revisionist submits that the issue in hand is squarely covered with the decision of Hon'ble the Apex Court in the case of Neha Enterprises Vs. Commissioner, Commercial Tax, Lucknow (Civil Appeal No. 6553 of 2016) decided on 9.4.2025. 6. After hearing learned counsel for the revisionist the Court has perused the records. 7. Hon. the Apex Court in the case of Neha Enterprises (supra) has dealt with in detail the issue involve in the present case, therefore, the said judgement is 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 :- 12.8.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad