2025 (7) TMI 1533

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.... For the Opposite Party : C.S.C. ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. This revision filed under Section 58 of the U.P. Value Added Tax Act arises out of the order dated 14.08.2024 passed by the Commercial Tax Tribunal, Jhansi on the application moved under Section 31 of U.P. VAT Act, 2007 for rectification of the mistake. 2. The revisionist is engaged in the business of stone ....

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....rded any finding on the stone dust. This revision was preferred on the following questions of law:- "a) Whether the in reducing the amount of tax on solemstone Tribunal has committed an error in not reducing the amount of tax on the Chura manufactured by the applicant? b) Whether Tribunal has failed to record any finding on section 31 application of the UP VAT ACT filed by the ap....

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....e assessee was that the law, as far as the imposition of tax on the amount of royalty is concerned, is applicable both on the solemstones as well as stone dust. The Tribunal has recorded finding only on the solemstones, and not on the stone dust. 5. Sri V.K. Pandey, learned Standing Counsel has vehemently opposed the revision and submitted that it was only rectification application moved under ....