Ashok Kumar, J. - (1.) Heard Sri Kushagra Srivastava, learned counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel.
(2.) This revision under Section 58 of U.P. Value Added Tax (hereinafter referred to as the Act) is directed against the order of the Commercial Tax Tribunal dated 23.03.2011 relating to the assessment year 2004-05.
(3.) Brief facts of the case are that the applicant is a transporter and is engaged in transporting the petroleum products, which are purchased by the parties from Hindustan Petroleum Corporation Limited.;