Neutral Citation No. - 2025:AHC:84589 Court No. - 10 Case :- SALES/TRADE TAX REVISION No. - 103 of 2025 Revisionist :- The Commissioner, Commercial Tax, Up Lucknow Opposite Party :- S/S Shree Shyam Ji Agri Foods Shop No 1 Iind Floor 94 Moti Ganj, Agra Counsel for Revisionist :- Bipin Kumar Pandey,C.S.C. Hon'ble Piyush Agrawal,J. Pursuant to the earlier order, an affidavit of service has been filed, which is taken on record. Heard Shri B.K. Pandey, learned ACSC for the revisionist and Shri Puneet Arun, learned counsel for the opposite party. The instant revision has been filed against the impugned order dated 11.12.2024 passed by the Commercial Tax Tribunal for the Assessment Year 2017-18. The aforesaid revision was admitted by this Court on the substantial questions of law framed in the memo of revision vide order dated 08.05.2025. Learned ACSC submits that the issue in hand is squarely covered by the judgements of this Court in CCT Vs. S/s Janki Industries Nai Basti, Bareilly [Sales/Trade Tax Revision No. 10/2025, decided on 24.03.2025] and CCT Vs. S/s Ravi Prakash Rahul Prakash [Sales/Trade Tax Revision (Defective) No. 28 of 2024, decided on 09.05.2025]. To the said submission, learned counsel for the respondent has not raised any objection. In view of the above, this revision is also allowed in terms of the judgements of this Court in S/s Ravi Prakash Rahul Prakash (supra) and S/s Janki Industries (supra). The impugned order dated 11.12.2024 passed by the Commercial Tax Tribunal is hereby set aside. The questions of law are answered in favour of the Revenue and against the opposite party. Order Date :- 20.5.2025 Pravesh Mishra Digitally signed by :- PRAVESH KUMAR MISHRA High Court of Judicature at Allahabad