Ashok Kumar, J. - (1.) Heard Sri Shubham Agrawal, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel.
(2.) Since both the revision petitions are arises out of a common order of the Tribunal dated 10.05.2018, the same are decided by a common judgment.
(3.) These revision petitions are filed against the impugned order passed by the Commercial Tax Tribunal dated 10.05.2018 in appeal no. 218 of 2017 assessment year (2017-18) under Section 48 (7) of the VAT Act by Neeraj Tiwari, S/o Sri Ram Kumar Tiwari, R/o 124, Sanjay Gandhi Nagar, Naubasta, Kanpur, who is not a registered dealer within the definition of Section 2 Sub Clause Z and by the Commissioner of Commercial Tax U.P.;