HIGH COURT OF JUDICATURE AT ALLAHABAD SALES/TRADE TAX REVISION No. - 532 of 2017 Along with : 1. Sales/trade Tax Revision No. 538 of 2017: The C.C.T.U.P. Lucknow Versus M/s Hemraj Foods Pvt. Ltd. 2. Sales/trade Tax Revision No. 536 of 2017: The Commissioner Commercial Tax Versus M/s. Hemraj Foods Pvt. Ltd. 3. Sales/trade Tax Revision No. 535 of 2017: The C.C.T.U.P. Lucknow Versus M/s Hemraj Foods Pvt. Ltd. 4. Sales/trade Tax Revision No. 534 of 2017: The C.C.T.U.P. Lucknow Versus M/s Hemraj Foods Pvt. Ltd. 5. Sales/trade Tax Revision No. 533 of 2017: The C.C.T.U.P. Lucknow Versus M/s Hemraj Foods Pvt. Ltd. Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri B.K. Pandey, learned counsel for the State- revisionist and Ms. Ojaswi Gupta holding brief of Mr. Nishant Mishra for the respondents. 2. The controversy involved in all the aforesaid revisions are similar, therefore, with the consent of learned counsel for the parties, all the aforesaid revisions are decided at the admission stage, by common order, treating S.T.R.E. No. 532 of 2017 as leading case. 3. The instant revisions have been filed against the impugned order dated 22.5.2017 passed by the Commercial Tax Tribunal in Second Appeal Nos. 458/2014 (2008-09) , 457/2014 (2008-09), 460/2014(2009-10) and 459/2014 (2009-10). Versus Counsel for Revisionist(s) : Bipin Kumar Pandey, S.C. Counsel for Opposite Party(s) : Nishant Mishra The C.C.T.U.P. Lucknow .....Revisionist(s) M/s Hemraj Foods Pvt. Ltd. .....Opposite Party(s) 4. The above-noted revision has been filed on the following question of law:- "(i) Whether under the facts and in the circumstances of the case, Commercial Tax Tribunal was legally justified in holding that the toffee sold by the opposite party dealer having sugar contents less than 95% holding it as a sugar product liable to be taxed @ 4 % under schedule -II Part A at Serial No. 137? " 5. At the very outset, learned counsel for the opposite party submits that the issue in hand is squarely covered by the judgement of this Court in the case of Commissioner, Commercial Tax Vs. Bhawati Trading Co. (Sales / Trade Tax Revision Defective No. 39 of 2019) decided on 26.7.2022. He submits that the said judgement has been challenged by the Revenue before the Apex Court in Special Leave to appeal (C) no. 16829/2023, which was dismissed vide order dated 4.8.2023 and the order dated 26.7.2022 passed by this Court has been affirmed. 6. The said fact could not be disputed by the learned ACSC for the revisionist. 7. In view of the aforesaid facts & circumstances of the case, all the aforesaid revisions are dismissed in terms of the judgement passed in Bhawati Trading Co. (supra). 8. The question of law is answered in favour of the opposite party and against the revisionist. September 17, 2026 Rahul Dwivedi/- STRE No. 532 of 2017 2 (Piyush Agrawal,J.) Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad