2026 (8) TMI 321

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....C.S.C. ORDER 1. Heard learned ACSC for the revisionist and Sri Krishna Agrawal, learned counsel for the opposite parties. 2. The instant revision has been filed against the order dated 8.6.2011 passed by the Commercial Tax Tribunal, Aligarh in Second Appeal No. 83 of 2010 for the Assessment Year 2007-08 arising out the proceedings under section 54(1)(14) of the UP VAT Act. 3. The above....

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....urt in The Commissioner Commercial law: - Tax, U.P. Lucknow vs. S/S Deepak Trading Co. Ghaziabad (2020 UPTC (Vo 104) 199; Sales/Trade Tax Revision No. 206 of 2015 (M/S Maharani Hardware vs. The Commissioner Commercial Tax) decided on 28.3.2022; Sales/Trade Tax Revision No. 341 of 2014 (The Commissioner Commercial Tax vs. S/S M.R.J. Steels Pvt. Ltd.) decided on 20.11.2025; and Sales/Trade Tax Revis....