Neutral Citation No. - 2025:AHC:80426 Court No. - 10 Case :- SALES/TRADE TAX REVISION No. - 80 of 2024 Revisionist :- The Commissioner, Commercial Tax Opposite Party :- S/S Sri Prakash Ravi Prakash Lalauli Road Counsel for Revisionist :- Bipin Kumar Pandey Hon'ble Piyush Agrawal,J. 1. Heard Sri Bipin Kumar Pandey, learned counsel for the revisionist. 2. Perusal of the office report dated 14.05.2025 indicates that affidavit of service has been filed which shows that notice has duly been served upon the opposite party and as such, the service of notice upon the opposite party is deemed sufficient. 3. Today when the matter is taken up, neither any vakalatnama has been filed nor any adjournment on behalf of the opposite party is sought to adjourn the case. 4. By means of instant revision, the revisionist has assailed the order dated 01.03.2024 passed by Commercial Tax Tribunal, Allahabad Bench-I, Allahabad in Second Appeal No.136/2023. 5. Learned counsel for the revisionist submits that the issue in hand is squarely covered by the judgments of this Court delivered in the cases of Commissioner, Commercial Tax, U.P., Lucknow Vs. S/S Janki Industries Nai Basti, Bareilly (Sales/Trade Tax Revision No.10 of 2025) & The Commissioner Commercial Tax Vs. S/S Ravi Prakash Rahul Prakash (Sales/Trade Tax Revision Defective No.28 of 2024). 6. In view of the above facts as stated as well as law laid down in the aforesaid judgment, the impugned order cannot be sustained in the eyes of law and the same is hereby quashed. 7. Accordingly, the revision is allowed in the same terms of the order dated 24.03.2025 passed in S/S Janki Industries Nai Basti, Bareilly (supra) & S/S Ravi Prakash Rahul Prakash (supra). 8. The questions of law framed in the body of the revision, are answered in favour of the Revenue and against the opposite party. Order Date :- 15.5.2025 Pravesh Mishra Digitally signed by :- PRAVESH KUMAR MISHRA High Court of Judicature at Allahabad