HIGH COURT OF JUDICATURE AT ALLAHABAD SALES/TRADE TAX REVISION No. - 473 of 2017 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. The instant revision has been filed against the impugned order dated 12.10.2017 passed by the Commercial Tax Tribunal in Second Appeal No. 491 of 2003 for the Assessment Year 2000-01 under section 4(6) of Entry Tax Act. Learned counsel for the revisionist submits that the revisionist is a Department of Telecom, which is Government Undertaking under the Central Government. The revisionist has brought machinery for use and installation of electronic exchange for providing telecom services to the public at large. Electronic exchange imported, an equipment, that does not come within the definition of "machinery" as prescribed under the U.P. Entry Tax Act and levy of entry tax confirmed upto the Tribunal is bad in law and therefore, the impugned order is liable to be set aside. Learned ACSC submits that this Court in M/s Bharat Sanchar Nigam Limited Vs. Commissioner, Trade Tax [Sales/Trade Tax Revision No. 405/2015, decided on 12.11.2021] has decided the issue in favour of the Revenue and against the revisionist. He further submits that the said order has been accepted by the revisionist as neither any appeal, nor any contrary material has been brought on record to suggest that the said order has been modified, stayed or reversed by the competent court. The last submission made by the learned ACSC has not been disputed by the learned counsel for the revisionist. After hearing learned counsel for the parties, the Court has perused the record. Versus Counsel for Revisionist(s) : B.K.Singh Raghuvanshi Counsel for Opposite Party(s) : C.S.C. M/S Circle Telecom Store Depot Bharat Sanchar Nigam Ltd. .....Revisionist(s) Commissioner Trade Tax U.P. Lucknow .....Opposite Party(s) The issue in hand is squarely covered by the judgement of this Court in M/s Bharat Sanchar Nigam Limited (supra). In view of the aforesaid facts, this revision also stands dismissed on the same terms as in the case of M/s Bharat Sanchar Nigam Limited (supra). The question of law is answered, accordingly, in favour of the Revenue and against the revisionist. September 4, 2025 Amit Mishra STRE No. 473 of 2017 2 (Piyush Agrawal,J.) Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad