2018 (11) TMI 516

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....DER Heard Sri A.C. Tripathi, Learned Standing Counsel for the Department/revisionist and Sri Lokesh Mittal, Learned Counsel for the respondent-assesse. 2. This revision has been filed on the following question of law : "Whether on the facts and in the circumstances of the case Commercial Tax Tribunal was legally justified in accepting the claim of input tax credit under the U.P. Valu....

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....eal) (2nd) Commercial Tax, Kanpur vide order dated 1-9-2014. Aggrieved with the said order the Commissioner Commercial Tax U.P., Lucknow filed Second Appeal No. 52, of 2015 before the Commercial Tax Tribunal, Kanpur, Bench First, Kanpur which was dismissed by the impugned order dated 25-7-2017. 5. Both the Counsels for the parties jointly agree that the question raised in this revision is ....