Neutral Citation No. - 2025:AHC:73383 Court No. - 10 Case :- SALES/TRADE TAX REVISION No. - 100 of 2025 Revisionist :- The Commissioner, Commercial Tax, U.P. Lucknow Opposite Party :- S/S New India Rice Industries Counsel for Revisionist :- Bipin Kumar Pandey Counsel for Opposite Party :- Tanisha Jahangir Monir Hon'ble Piyush Agrawal,J. Heard Mr. B.K. Pandey, learned ACSC for the revisionist and Mr. Priyansh Mishra holding brief of Ms. Tanisha Jahangir Monir for the opposite party. The present revision has been filed against the order dated 10.1.2025 passed by the Commercial Tax Tribunal, Bareilly in Second Appeal No. 87 of 2023 (2017-18) and Second Appeal No. 19 of 2025 (2017-18). Learned ACSC for the revisionist submits that the issue involved in the present writ petition is squarely covered with the decision passed in the bunch of cases leading Sales/ Trade Tax Revision No. 10 of 2025 (The Commissioner, Commercial Tax, UP Vs. S/S Janki Industries Nai Basti, Bareilly), Neutral Citation No. 2025. Learned counsel for the opposite party could not dispute the said argument. In view of above, the revision is allowed in terms of the decision passed in the case of S/s Janki Industries (supra). Accordingly, the substantial questions of law framed in the memo of revision are answered in favour of the revisionist and against the opposite party. Order Date :- 7.5.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad