HIGH COURT OF JUDICATURE AT ALLAHABAD SALES/TRADE TAX REVISION No. - 298 of 2022 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. Heard Shri B.K. Pandey, learned ACSC for the revisionist and Shri Nishant Mishra, learned counsel for the opposite party. The instant revision has been filed against the impugned order dated 29.04.2022 passed by the Commercial Tax Tribunal for the Assessment Year 2009-10 under the UP VAT Act. The aforesaid revision was admitted by this Court vide order dated 12.01.2024. The record shows that the Tribunal, being the last court of fact, has accepted the version of the opposite party after due consideration of material available on record. In view of the aforesaid facts & circumstances of the case, no interference is called for in the impugned order. The revision fails and is, accordingly, dismissed. The questions of law are answered accordingly in favour of the opposite party and against the Revenue. September 26, 2025 Amit Mishra Versus Counsel for Revisionist(s) : Avinash Chandra Tripathi Counsel for Opposite Party(s) : Nishant Mishra, Yashonidhi Shukla (Piyush Agrawal,J.) The Commissioner Commercial Tax .....Revisionist(s) S/S Oswal Enterprises .....Opposite Party(s) Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad