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<h1>Dismissal of Commissioner's Revision Petitions Upheld for Trade Tax Act Violation</h1> The Allahabad HC dismissed revision petitions under section 11 of the U.P. Trade Tax Act filed by the Commissioner of Trade Tax regarding M/s. Ishwar ... - The Allahabad High Court dismissed revision petitions under section 11 of the U.P. Trade Tax Act filed by the Commissioner of Trade Tax. The dispute involved M/s. Ishwar Industries Ltd. not carrying out mining operations but assigning rights to M/s. Ishwar Mining and Industrial Corporation Pvt. Ltd. The Tribunal's directions were upheld as legally correct. The petitions were dismissed.