Neutral Citation No. - 2025:AHC:143407 Reserved On:30.07.2025 Delivered On:21.08.2025 Court No. - 7 Case :- WRIT TAX No. - 3171 of 2025 Petitioner :- Shree Maa Trading Company And 2 Others Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Arjit Gupta,Naveen Chandra Gupta Counsel for Respondent :- C.S.C., Anoop Trivedi, AAG, Ravi Shankar Pandey, ACSC WITH Case :- WRIT TAX No. - 3172 of 2025 Petitioner :- Shree Maa Trading Company And 2 Others Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Arjit Gupta,Naveen Chandra Gupta Counsel for Respondent :- C.S.C., Anoop Trivedi, AAG, Ravi Shankar Pandey, ACSC HON'BLE PIYUSH AGRAWAL,J.

1. Heard Shri Naveen Chandra Gupta, learned counsel for the petitioners and Shri Anoop Trivedi, learned Additional Advocate General, assisted by Shri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the State - respondents.

2. Since learned counsel for the parties submit that the issues involved in these writ petitions are similar, therefore, the same are being decided by the common order. With the consent of the parties, Writ Tax No. 3171 of 2025 is taken as a leading case for deciding the controversy involve