- (1.) Heard Sri Bharat Ji Agrawal, learned senior counsel assisted by Piyush Agarwal, learned counsel appearing for the applicant and Sri Nimai Das, learned standing counsel appearing for the Commissioner of Commercial Taxes, U.P., Lucknow, the respondent. The learned counsel for both the sides are agreeable that both the aforesaid revisions be heard together and disposed of at this stage finally.
(2.) These two revisions have been filed against the common order of the Tribunal dated February 8, 2011 affirming the order of the lower authorities whereby upon seizure of certain goods a demand of VAT and also deposit of security under the Entry Tax Act was made, therefore, both these revisions are being considered and decided together by this common order.
(3.) Applicant No. 1 is a registered company having its registered office at O.P. Jindal Marg, Hissar, Haryana and is engaged in the business of manufacture and sale of stainless steel sheets, plates and coil, etc. Applicant No. 2 is a registered partnership firm and is engaged in transporting goods.;