Neutral Citation No. - 2025:AHC:89078 Court No. - 10 Case :- SALES/TRADE TAX REVISION No. - 183 of 2008 Revisionist :- Welga Foods Limited Badaun Opposite Party :- Commissioner Trade Tax U.P. Lucknow Counsel for Revisionist :- .,Murari Mohan Rai,Murari Mohan,Nitin Kesarwani Counsel for Opposite Party :- C.S.C. Hon'ble Piyush Agrawal,J. Heard Shri Murari Mohan, learned counsel for the revisionist and Shri B.K. Pandey, learned ACSC for the opposite party. The instant revision has been filed against the impugned order dated 15.310.2007 passed by the Commercial Tax Tribunal, Agra for the Assessment Year 2003-04. The aforesaid revision was admitted by this Court vide order dated 18.02.2018. Learned counsel for the revisionist states that the controversy involved in the present revision is covered by the adjudication made in The CCT Vs. S/s Volga Foods Limited [Sales/Trade Tax (Defective) No. 653/2008, decided on 20.07.2012] in favour of the revisionist. Learned ACSC does not dispute the aforesaid fact. In S/s Volga Foods Limited (supra), the revision filed by the Revenue has been dismissed with the following order:- "Cause shown is sufficient. Delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2004-05 against the order of the Tribunal dated 25.4.2008. The question of law referred to is hereunder:- "(i) Whether, under the facts and circumstances of the case the separation of the pees from green sheels and separation of corn from corn stalk through machines, passing the grains so obtained through water tank in continuous process with temperature of 900 C and thereafter keeping it in water having normal temperature, shifting pees and corn grains so obtained in freezing tunnel through conveyor belt and keeping the same for certain time at a temperature of 18 to 400 C, applying certain further process and packing in bags of different sized/ quantity duly stitched through automatic machines; satisfied the test of processing and thus is a processed commodity? (ii) Whether, under the facts and circumstances of the case the commodities in question i.e. processed and packed frozen grain pees and corn are covered by the exclusion provided in the Notification NO.595 dated 6.4.1999 and thus not exempt items ? (iii) Whether under the facts and circumstances of the case the process applied by the Opposite Party to obtain final produce is covered by the word 'processing' and thus manufacture within the meaning of Section 2 (e-1) of the U.P. Trade Tax Act, 1948 ? The Tribunal has relied on the decision of the Apex Court and after examining the matter has come to the conclusion that the product namely green pees and corn found in the same shape as were kept and therefore, it cannot be said that they had undergone any process to satisfy the test of being a processed commodity or a manufactured commodity. In view of the above, the questions of law are answered in favour of the assessee and against the revenue. This revision has no merit and is dismissed." In view of the aforesaid facts, this revision is decided in favour of the revisionist in the same terms. The impugned order dated 15.310.2007 passed by the Commercial Tax Tribunal, Agra for the Assessment Year 2003-04 is hereby set aside. The questions of law are, accordingly, decided in favour of the revisionist. Order Date :- 26.5.2025 Amit Mishra Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad