1

Reserved On: 09.11.2021

Delivered On:05.01.2022

Court No. - 1

Case :- SALES/TRADE TAX REVISION No. - 970 of 2010

Revisionist :- M/S Commercial Autosales Pvt. Ltd.

Opposite Party :- Commissioner Commercial Tax U.P. Lucknow

Counsel for Revisionist :- Krishna Agarwal

Counsel for Opposite Party :- C.S.C.

WITH

Case :- SALES/TRADE TAX REVISION No. - 343 of 2013

Revisionist :- M/S Commercial Auto Sales P Ltd.

Opposite Party :- Commissioner Of Commercial Tax

Counsel for Revisionist :- Krishna Agrawal

Counsel for Opposite Party :- C.S.C.

Hon'ble Piyush Agrawal,J.

1.

Heard Krishna Agarwal, learned counsel for the revisionist and

Shri A.C. Tripathi, learned Standing Counsel for the opposite

party.

2.

These two revisions were listed together as the issue involved are

interlinked and therefore, the same are being decided by the

common order.

SALES/TRADE TAX REVISION No. - 970 of 2010

3.

The present revision has been filed against the order dated

18.09.2010 passed by Commercial Tax Tribunal, Allahabad in

Second Appeal No. 120 of 2010 for the assessment year 2005-06.

4.

The following questions of law have been framed in the present

revision:-

(i) Whether, on the facts and in the cir