HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT - C No. - 24446 of 2025 Court No. - 39 HON'BLE ARINDAM SINHA, J. HON'BLE AVNISH SAXENA, J. 1. Mr. Ankit Kumar Rai, learned advocate appears on behalf of petitioner and submits, relief of his client is covered by order dated 27th August, 2025 made by a Bench, wherein one of us was party, (Arindam Sinha, J.), in dealing with Writ-C no.32079 of 2021 (M/S Shri Anandeshwar Preservations Pvt. Ltd. and another Vs. State of U.P. and another). Mr. Sharad Chand Upadhyay, learned advocate, Standing Counsel appears on behalf of State. 2. Mr. Sachin Mishra, learned advocate appears on behalf of respondent nos.2 and 3 (the electricity company). He submits, order dated 27th August, 2025 (supra) does not cover petitioner's case because its representation was already dealt with by impugned order dated 10th December, 2024. 3. Petitioner in the writ petition disposed of on order dated 27th August, 2025 (supra) is a cold storage, said by the electricity company to be in the service sector and therefore, not eligible to exemption of the duty. This has also been said in impugned order dated 10th December, 2024. As such, the contention that petitioner's case is also covered. 4. The writ petition stood tagged to the writ petition dealt with on order dated 27th August 2025 (supra). When petitioner in that writ petition is to have its contention regarding claim on the exemption decided, for the Versus Counsel for Petitioner(s) : Ankit Kumar Rai Counsel for Respondent(s) : Baleshwar Chaturvedi, C.S.C., Sachin Mishra M/S Sri Radhey Cold Storage, Through Its Partner Namely Sri Ram Kishan Agrawal .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) purpose we set aside impugned order and restore petitioner's case to be also dealt with by the authority, on the question of exemption. Same directions made in paragraph 5 of order dated 27th August, 2025 (supra) as applicable to petitioner herein, are made. 5. The writ petition is disposed of. September 17, 2025 Shivangi WRIC No. 24446 of 2025 2 (Arindam Sinha,J.) (Avnish Saxena,J.) Digitally signed by :- SHIVANGI YADAV High Court of Judicature at Allahabad Digitally signed by :- SHIVANGI YADAV High Court of Judicature at Allahabad