Neutral Citation No. - 2025:AHC:61716 Court No. - 10 Case :- SALES/TRADE TAX REVISION No. - 69 of 2025 Revisionist :- The Commissioner, Commercial Tax, Up Lucknow Opposite Party :- S/S M.M. Rice Industries Jahanabad Richha Counsel for Revisionist :- Bipin Kumar Pandey Hon'ble Piyush Agrawal,J. 1. The revision is allowed in terms of the judgment passed in Janki Industries Nai (supra). No order as to costs. 2. For detailed order, see order of date passed in STRE No.67/2025 (The Commissioner Commercial Tax U.P., Lucknow Vs. S/S Al-Barkaat Industries). Order Date :- 23.4.2025 Pravesh Mishra Digitally signed by :- PRAVESH KUMAR MISHRA High Court of Judicature at Allahabad