Sudhir Agarwal, J. - (1.) HEARD Sri B.K. Pandey, learned Standing Counsel for the revisionist and Sri S.D. Singh, learned Senior Advocate assisted by Sri Rahul Agrawal, Advocate for respondents.
(2.) THE following question of law was formulated to have arisen in the matter when revision was admitted on 10.03.2014: Whether under the facts and in the circumstances of the case the Commercial Tax Tribunal was legally justified in directing for release of the goods without any security specially when it was established from the facts of the case that there is no possibility of payment of any tax in U.P. on a transaction of central sale which is taking place in U.P. from Kanpur to Kolkata? During course of argument, however, another question has arisen and with the consent of parties they have been allowed to address the Court on the said question also, which is: "Whether a ground not raised before Tribunal can be taken in the revision -
(3.) BEFORE coming to the issues, the facts, in brief, giving rise to present dispute may be noticed as under.;