HIGH COURT OF JUDICATURE AT ALLAHABAD SALES/TRADE TAX REVISION No. - 552 of 2017 With Sales / Trade Tax Revision No. 553/2017 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri B.K. Pandey, learned ACSC for the revisionist and learned counsel for the opposite party. 2. The issue involved in both the revisions are similar, therefore, with the consent of the parties, both the revisions are decided by common order treating STRE No. 552/2017 as leading case. 3. The instant revisions have been filed against the impugned order dated 8.8.2017 passed by the Commercial Tax Tribunal in Second Appeal Nos. 80/2017 (A.Y. 2009- 10) and 81/2017 (A.Y. 2010-11), under Section 6 of UP VAT Act. 4 . The above-noted revision has been filed on the following question of law:- "Whether in view of the decision of Hon'ble Apex Court in the case of M/s Mafat Lal Industries Ltd. Vs.Union of India 1998 -II (STC -467) (SC) as well as in the case of M/s Sahkari Khand Udyog mandal Ltd. Vs. Commissioner, Central Excise Hon'ble Supreme Court 3 JB -42005 (05- 05-09-RC-567) the dealer opposite party is entitled to the refund of excess amount deposited by him without establishing the fact that the burden of tax was not passed on to the consumer?" 5. After hearing learned counsel for the parties and perusal of the records, this Court finds that the Tribunal, being the last court of fact & law, has recorded a concurrent finding of fact in favour of the opposite party, which does not call for any interference by this Court. Versus Counsel for Revisionist(s) : S.C. Counsel for Opposite Party(s) : The Commissioner Commercial Tax U.P. Lucknow .....Revisionist(s) S/S Ajay Kumar Tiwari And Sons .....Opposite Party(s) 6. In view of the aforesaid facts and circumstances of the case, both the revisions are dismissed. 7. The question of law is decided in favour of the opposite party and against the revisionist. September 17, 2026 Rahul Dwivedi/- STRE No. 552 of 2017 2 (Piyush Agrawal,J.) Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad