Allahabad High Court
THE COMMISSIONER COMMERCIAL TAX U.P. LUCKNOWversusS/S AJAY KUMAR TIWARI AND SONS
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The revision petition is dismissed.
Summary
The Commissioner of Commercial Tax, Uttar Pradesh, filed a revision petition (Sales/Trade Tax Revision No. 553 of 2017) against S/S Ajay Kumar Tiwari and Sons. The petition sought relief from an earlier order dated S.T.R.E. No. 552 of 2017. The High Court of Judicature at Allahabad examined the revision but provided no detailed reasoning in the short order. Relying on the earlier order, the Court dismissed the revision petition. Consequently, the earlier decision remains in force.
Subjects
- Sales Tax
- Revision
- Commercial Tax
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
SALES/TRADE TAX REVISION No. - 553 of 2017
The Commissioner Commercial Tax U.P. Lucknow
.....Revisionist(s)
Versus
S/S Ajay Kumar Tiwari And Sons
.....Opposite
Party(s)
Counsel for Revisionist(s) : S.C.
Counsel for Opposite Party(s) :
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. 552 of 2017 (The
Commissioner Commercial Tax, UP Vs. S/S Ajay Kumar Tiwari and
sons).
(Piyush Agrawal,J.)
September 17, 2026
Rahul Dwivedi/-
Digitally signed by :-
RAHUL DWIVEDI
High Court of Judicature at Allahabad
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