Neutral Citation No. - 2025:AHC:81664 Court No. - 10 Case :- SALES/TRADE TAX REVISION No. - 75 of 2024 Revisionist :- The Commissioner Commercial Tax Opposite Party :- S/S Shree Ram Modern Rice Mill Radhanagar Counsel for Revisionist :- C.S.C. Hon'ble Piyush Agrawal,J. Heard Shri B.K. Pandey, learned ACSC for the revisionist. Office report dated 28.11.2024 indicates that the affidavit of service has been filed. The notice upon the opposite party is sufficient. However, when the case is taken up, neither any Vakalatnama has been filed, nor any body appears on behalf of the opposite party or any request has been made for passing over the case. The instant revision has been filed against the impugned order dated 01.03.2024 passed by the Commercial Tax Tribunal for the Assessment Year 2017-18 under section 28(2)(i) of the UP VAT Act. The aforesaid revision was admitted by this Court on the substantial questions of law framed in the memo of revision vide order dated 23.07.2024. 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]. 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 01.03.2024 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 :- 16.5.2025 Amit Mishra Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad