JUDGMENT :

SHEKHAR B. SARAF, J.

Civil Misc. Delay Condonation Application No. 301923 of 2010

1. I have perused the affidavit accompanying the delay condonation application and find that sufficient cause has been made out for condoning the delay in filing the review application. Accordingly, the delay in filing the review application is condoned.

2. The delay condonation application is allowed.

Review Application

3. The instant review application preferred by the Commissioner Trade Tax, U.P., Lucknow (hereinafter referred to as the ‘Respondent’) arises out of an order dated February 15, 2010 passed by this Court in STRE No. 225 of 2002.

FACT

4. I have outlined the brief facts leading up to the instant review application below:

a. In STRE No. – 225 of 2002, the main question raised by M/S Tata Steel Ltd. (hereinafter referred to as the ‘Revisionist’) was “whether in view of the definition of ‘purchase price’ under Section 2(gg) of the Uttar Pradesh Trade Tax Act, 1948 (hereinafter referred to as the ‘UPTTA, 1948), the applicant having paid the amount of Rs. 5,56,81,000/-also for the purchase of plant and machinery, apparatus and equipment, the same ought to have been included in the ‘Fixed Ca