JUDGMENT :

1. Heard Shri A.C. Tripathi, learned Standing Counsel for the revisionist and Shri Naveen Chandra Gupta, learned counsel for the opposite party.

2. These revisions have been filed against the judgements & orders dated 04.03.2016 passed by the Commercial Tax Tribunal (Bench-I), Ghaziabad in Second Appeal Nos. 261, 259 & 260 of 2015 for the assessment year 2010-11, in which following common question of law has been framed:-

"Whether on the facts & in the circumstances of the case, Commercial Tax Tribunal was legally justified in holding that the opposite party is not a dealer and not liable for payment of tax under the provisions of the U.P. Value Added Tax Act?"

3. Learned Standing Counsel submits that it is admitted case between the parties that the opposite party has taken SLR on lease in the passenger train run by the Northern Railways for transporting/carrying goods of other dealer(s)/person(s) from the station of origin to the station of destination, on which the persons, whose goods are transported, paid the money for such transport. In other words, the opposite party was treated as Railway Container Contractor. Once this fact is admitted between the parties, the opposi