Prior Division Bench rulings and registration-certificate verification shaped the revision petition, but no final adjudication is shown in the excerpt.

The revision petition concerned whether the controversy was already covered by binding Division Bench decisions and whether the authorities could verify if the goods purchased by the respondent were included in the respondent's registration certificates. The excerpt records reliance on prior Division Bench rulings and a request for such verification by the authorities, but it does not disclose any clear final adjudication on the revision petition.

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Issues: Whether the controversy raised in the revision petition was already covered by binding Division Bench decisions and whether the authorities could verify whether the goods purchased by the respondent were included in the respondent's registration certificates.

Outcome: The order records reliance on prior Division Bench decisions and a request for verification by the authorities, but the excerpt does not contain a clear final adjudication on the revision petition.

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