The Commissioner Commercial Tax vs S/S City Network Ltd on 9 August, 2021
At the very outset, learned counsel for the respondent has vehemently opposed the revision and submitted that the similar controversy has earlier been raised before this Court in Sales/Trade Tax Revision Defective No.14 of 2017 (The Commissioner Commercial Tax, U.P. Lucknow v. S/S Mansion Cable Network Pvt. Ltd. Meerut) in which the Court has declined to interfere in the matter and dismissed the revision on 16.10.2019. As such it is contended that present revision being on similar footing is also liable to be dismissed.