J S W STEEL LTD Vs. COMMISSIONER COMMERCIAL

JUDGEMENT

(1.) All these Revisions involve common questions of law and, therefore, have been heard together and are being decided by this common judgment.

(2.) Heard Sri Bharat Ji Agarwal, learned Senior Advocate, assisted by Sri Shubham Agarwal, learned counsel for Revisionist and learned Standing Counsel for Revenue.

(3.) This Trade Tax Revision has been preferred under Section 58 of Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as "Act, 2008") raising following questions of law formulated in para 40 of memo of revision: