Ashok Kumar, J. - (1.) Heard Sri Lokesh Mittal, learned counsel for the applicant.
(2.) This revision petition is filed under Section 58 of the U.P. Value Added Tax, 2008 (hereinafter refer to as "VAT ACT")
(3.) Brief facts of the case are that the revisionist is a registered dealer in whose favour the Assessing Authority has issued the registration certificate, which provides that the revisionist is allowed to carry on the business of purchase and sale of Kirana, Spices and Chemicals.;