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Allahabad High Court

THE C.C.T. U.P. LUCKNOWversusM/S HEMRAJ FOODS PVT. LTD.

Decided

Holding

The revision petition is dismissed.

Summary

A revision petition (Sales/Trade Tax Revision No. 535 of 2017) was filed by the C.C.T. U.P. Lucknow against M/s Hemraj Foods Pvt. Ltd. The matter was heard before Hon'ble Justice Piyush Agrawal of the Allahabad High Court. The court examined the earlier order passed in S.T.R.E. No. 532 of 2017 (C.C.T. Vs. M/s Hemraj Foods Pvt. Ltd.). Finding no sufficient ground to interfere, the court dismissed the revision petition. The dismissal was recorded on September 17, 2026.

Issues considered

  • Whether the revision petition under the Sales/Trade Tax Act should be allowed or dismissed

Subjects

  • Sales Tax
  • Revision
  • Allahabad High Court
  • Tax Assessment

Judgment

                                                  HIGH COURT OF JUDICATURE AT ALLAHABAD
                                                      SALES/TRADE TAX REVISION No. - 535 of 2017

                                    The C.C.T. U.P. Lucknow
                                                                                              .....Revisionist(s)
                                                                        Versus

                                    M/S Hemraj Foods Pvt. Ltd.
                                                                                                   .....Opposite
                                                                                                         Party(s)

                                    Counsel for Revisionist(s)                   :   Bipin Kumar Pandey
                                    Counsel for Opposite Party(s)                :   , Nishant Mishra

                                    Court No. - 7
                                                          HON'BLE PIYUSH AGRAWAL, J.

                                    1. The revision is dismissed.

                                    2. For orders, see order of date passed in S.T.R.E. No. 532 of 2017
                                    (C.C.T. Vs. M/s hemraj Foods Pvt. Ltd.).



                                                                                           (Piyush Agrawal,J.)
                                    September 17, 2026
                                    Rahul Dwivedi/-




Digitally signed by :-
RAHUL DWIVEDI
High Court of Judicature at Allahabad


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