SHREE GORAKHNATH FOOD (P) LTD. Vs. COMMISSIONER

JUDGEMENT

(1.) Heard Sri Shubham Agrawal, learned counsel for the revisionist and Sri Rishi Kumar, learned Standing Counsel for the State.

(2.) These revisions under Sec. 58 of the U.P. Value Added Tax Act, 2008 (hereinafter called as "Act of 2008") have been filed assailing the order dtd. 12/5/2011 passed by the Tribunal dismissing the second appeal of the Assessee being Second Appeal No.104 of 2011 and allowing Second Appeal No.38 of 2011 and Second Appeal No.47 of 2011 filed by the Revenue.

(3.) The revision No.486 of 2011 was admitted on 7/7/2011 on the question, "whether on account of higher consumption of electricity during the period 1/1/2008 to 31/3/2008, the books of account of Assessee-revisionist could be rejected?"