PIYUSH AGRAWAL,J. - (1.) The present revision has been filed against the order dated 12.01.2018 passed by the Commercial Tax Tribunal, Bench - 3, Lucknow in Second Appeal No. 528 of 2013 for the assessment year 2007-08 (for the period from 01.04.2007 to 31.12.2007), by which the appeal of the revisionist has been dismissed.
(2.) Heard Shri Jaideep Mathur, learned Senior Counsel, assisted by Shri Mudit Agarwal, learned counsel for the revisionist and Shri Sanjay Sharim, learned standing counsel for the Revenue.
(3.) This Court, on 16.04.2018, had admitted the aforesaid revision on the following question of law:- "1. Whether the tax imposed by rejecting the Form III-D's on technical grounds can be treated to be the tax admittedly payable by a dealer as defined in the Expla(nation appended to Sub-section 1) of Section 8 of the U.P. Trade Tax Act, for the purposes of computation of interest under the said sub-section ?" Learned counsel for the revisionist submits that in view of the order passed by this Court today in the companion Trade Tax Revision No. 34 of 2018, the levy of interest will have to be reconsidered by the Tribunal and hence, the matter may be remanded back to the Tribunal for reconsideration of the matter afresh. ;