Hon’ble Surya Prakash Kesarwani, J.—Heard Sri B.K. Pandey, learned Standing Counsel for the revisionist and Sri M.M. Rai, learned counsel for the respondent.

2. This revision filed under Section 58 of the U.P. VAT Act, 2008 challenging the order dated 1.12.2014 in Second Appeal No. 183 of 2014 (2009-10) passed by the Member, Commercial Tax Tribunal, Aligarh Bench, Aligarh.

3. Learned counsel for the parties were heard at length on 2.12.2016 and their submissions were noted and certain queries were made as under:

“Heard Sri Nimai Das, learned counsel for the revisionist and Sri M.M. Rai, learned counsel for the respondent.

Learned counsel for the revisionist submits that the respondent has sold the parts to customers for consideration and the consideration on behalf of customers was paid by the manufacturer company in the form of credit notes. Thus all the ingredients of sale namely transfer of property in goods by the respondent-assessee to the customer for valuable consideration are present in the transaction and therefore, the transaction is clearly a sale within the meaning of Section 2(ac) of the U.P. VAT Act, 2008. He supports the assessment order and relies upon a dec