SUNEET KUMAR,J. - (1.) Heard Sri Rahul Agarwal, learned counsel for the revisionist and Sri B.K. Pandey, learned counsel appearing for the revenue.
(2.) The instant revision arises from the order dated 7 July 2017 passed by the Commercial Tax Tribunal, Kanpur, Bench-I, Kanpur, (2013-14), in Second Appeal No. 53/2017, under Section 28(2) of VAT Act, 2008.
(3.) The question of law referred to are as follows: a) Whether the order of the Tribunal below sustaining the addition in turnover of the revisionist is in ignorance of the specific findings recorded by the first appellate authority in favour of the revisionist, is without any basis, if perverse, and is unsustainable in law ? b) Whether the order of the Tribunal below negativing the plea of the assessment order being void and non-est by distinguishing the judgment of this Court in M/s Ashoka Silicate Trading Co. v. Trade Tax Tribunal 1995 UPTC 1205 and M/s D.K. Steel v. C.T.T. 1999 UPTC 699 is legally sustainable ?;