ASHWANI KUMAR MISHRA,J. - (1.) Learned counsel for the parties are not in dispute that in respect of assessment proceedings drawn in respect of different years, the issue has been resolved by this Court in Trade Tax Revision No. 988 of 2012 vide order dated 15.10.2012, which reads as under:- "Heard Shri B.K. Pandey, learned Standing Counsel for the State and Dr. Santosh Kumar Tiwari, learned counsel for the assessee. This revision has been filed by the State for the assessment year 2003- 04(U.P.) against the order of the Tribunal dated 22.6.2012. The question of law referred to is hereunder:- " Whether under the facts and circumstances of the case,the Trade Tax Tribunal as was legally justified in setting aside the tax liability created by the assessing officer under Central Sales Tax Act treating the transaction as interstate sale after rejecting the claim of stock transfer is justified on the basis that the opposite party is not a dealer as defined under the U.P. Trade Tax Act as well as U.P. Value Added Tax Act and Central Sales Tax Act. ?" The Tribunal has rightly come to the conclusion that the Railways, being a Government Department is not liable to pay any taxes in view of the provisions of Section 2B Explanation (2) which exempts the Government Department from paying any tax. The conclusion drawn by the Tribunal is correct. This revision has no merit and is dismissed.
(2.) The disputes being identical, a different view is not warranted, particularly as no arguments are advanced for the purpose.
(3.) Revision accordingly fails and is dismissed.;