SUNEET KUMAR, J. - (1.) Heard Sri Kavin Gulati, learned Senior Counsel assisted by Sri Nishant Mishra and Sri Rohit Sthalekar, learned counsel appearing for the revisionist and Sri B.K. Pandey, learned counsel appearing for the Revenue.
(2.) The instant revision arises from an order dated 17 March 2017 passed by the Full Bench of the Commercial Tax Tribunal, Lucknow, in Appeal No. 4 of 2016 (M/s Godrej Consumer Products Ltd. Rasoolpur, Delhi Merrut Road, Ghaziabad v. Commissioner Trade Tax, Uttar Pradesh, Lucknow) , whereby, the appeal of the revisionist has been dismissed.
(3.) The facts on which the controversy rests is in a narrow compass. The revisionist manufactures various kinds of Mosquito repellent/destroyer products including "Good Knight Advance Fast Card". It filed an application before the Commissioner Commercial Taxes, Lucknow, U.P. under Section 59 of the UP Value Added Tax Act, seeking a clarification about the rate of tax applicable to the sales of "Good Knight Advance Fast Card".;