ASHOK KUMAR,J. - (1.) These revision petition nos. 676 of 2006 and 679 of 2006 are filed against the common judgment-order dated 21.03.2006 passed by the Trade Tax Tribunal and since the controversy involved in both the revision petitions is one and the same therefore these revision petitions are decided by the common order.
(2.) Heard Sri Piyush Agrawal, learned counsel for the revisionists and Sri A.C. Tripathi, learned Standing Counsel.
(3.) The issue involved in these revision petitions is as to whether the entry tax is can be levied on the machines and part thereof imported from outside the country or not. Learned counsel for the revisionists has fairly agreed that the controversy involved in the instant revision petitions is squarely covered by a recent judgment of this Court in the case of Indian Oil Corporation Ltd. Thru' Ch. Finance Manager v. State of U.P. and 2 Others in Writ-C No. 25730 of 2017 and in connected writ petitions.;