COMMISSIONER COMMERCIAL TAX Vs. SHASHI CABLES LTD.

JUDGEMENT

(1.) Heard Sri Rohit Nandan Shukla, learned Standing Counsel appearing on behalf of revisionist as well as Sri Manish Singh, learned counsel for the opposite party.

(2.) Since both the revisions have been preferred by the Revenue against the common impugned judgment and order dated 11.08.2011, and Revision No. 196 of 2012 is related to assessment year 2006-07 while Revision No. 191 of 2012 relates to assessment year 2005-06, they are decided by the common judgment.

(3.) The Revenue has preferred these revisions under Section 11(1) of the U.P. Trade Tax Act, against the judgment and order dated 11.08.2011, passed by the Commercial Tax Tribunal, Bench-II, Lucknow in Second Appeal No. 123 of 2011 - M/s Shashi Cables Ltd. Lucknow Vs. The Commissioner of Trade Tax, U.P. (Assessment year 2006-07 and 2005-06), by which they have allowed the appeal filed by the assessee thereby setting aside the order of the first appellate authority, and also setting aside the orders passed under section 22 of the Trade Tax Act dated 5th November, 2009.