NEERAJ TIWARI Vs. COMMISSIONER

JUDGEMENT

(1.) Heard Sri Shubham Agrawal, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel.

(2.) Since both the revision petitions are arises out of a common order of the Tribunal dated 10.05.2018, the same are decided by a common judgment.

(3.) These revision petitions are filed against the impugned order passed by the Commercial Tax Tribunal dated 10.05.2018 in appeal no. 218 of 2017 assessment year (2017-18) under Sec. 48 (7) of the VAT Act by Neeraj Tiwari, S/o Sri Ram Kumar Tiwari, R/o 124, Sanjay Gandhi Nagar, Naubasta, Kanpur, who is not a registered dealer within the definition of Sec. 2 Sub Clause Z and by the Commissioner of Commercial Tax U.P.