Neutral Citation No. - 2025:AHC:89872 Court No. - 10 Case :- SALES/TRADE TAX REVISION No. - 108 of 2025 Revisionist :- The Commissioner, Commercial Tax U.P. Lucknow Opposite Party :- S/S Ankit Traders Uttam Rice Mill Compound Behat Road Counsel for Revisionist :- Bipin Kumar Pandey Hon'ble Piyush Agrawal,J. 1. Mr. Ruduvant Pratap Singh has filed vakalatnama on behalf of opposite party, which is taken on record. 2. Heard Mr. B.K. Pandey, learned ACSC for the revisionist and Mr. Ruduvant Pratap Singh for the opposite party. 3. By means of present revision, the revisionist is assailing the order dated 8.1.2025 passed by Commercial Tax Tribunal, Saharanpur in Second Appeal No. 65 of 2024 by which the benefit of ITC was accorded to the opposite party. 4. Learned ACSC for the revisionist submits that the issue in hand is squarely covered with the decision of this Court passed in a 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: AHC:42271 and Sales / Trade Tax Revision Defective No. 28 of 2024 (Commissioner Commercial Tax Vs. S/S Ravi Prakash Rahul Prakash) Neutral Citation No. 2025: AHC: 74975. 5. After hearing learned counsel for the parties, the Court has perused the records. 6. This Court in the case of S/S Janki Industries (supra) and S/S Ravi Prakash Rahul Prakash (supra) has dealt with in detail the issue involve in the present case, therefore, the said judgements are squarely applicable in the facts of the present case. 7. In view of above, the revision is allowed. The impugned order is set aside. 8. The substantial questions of law are answered accordingly in favour of the revisionist and against the opposite party. Order Date :- 27.5.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad