(1.) Heard learned counsel for petitioner and Sri. Vishal Verma learned Standing Counsel appearing for respondent No. 1 and 2. With the consent of the parties, the revision is being finally disposed of.
(2.) The questions of law involved in this revision are as under:-
(3.) The present revision has been preferred under Section 58 of U.P. Value Added Tax Act 2008 against the judgment and order dated 6.7.2018 passed in Second Appeal No. 117 of 2018 for the assessment year 2014-15 under Section 10(A) of Central Sales Tax Act 1956 passed by the Commercial Tax Tribunal, Lucknow Bench-III, Lucknow.