Saumitra Dayal Singh, J. - (1.) Heard Sri B.K. Pandey, learned Standing Counsel for the revenue and Sri Anshul Nigam, learned counsel for the assessee.
(2.) The present revisions have been filed by the revenue against the order of the Commercial Tax Tribunal dated 02.11.2018 passed in Second Appeal Nos. 289 of 2018 for A.Y. 2008-09 and 290 of 2018 for A.Y. 2009-10. By those orders, the Tribunal has dismissed the second appeals filed by the revenue and confirmed the order passed by the Additional Commissioner, the first appeal authority. The first appeal authority had set aside the order passed under Section 31 read with Section 32 of the U.P. VAT Act, 2008 (hereinafter referred to as the Act) and had thus set aside the order of rectification passed by the assessing authority subjecting the assessee to tax @ 12.5% on the goods Alpenliebe 1000, 1500, 200, 300, Stic, Freshtils, Chloromint, Chleodiet, Caramel Chocotella, Coffee Alienliebe Coffi Creamfills, Creamfills Xtra Mango, Fruitells, Lolly Pop, Bil Babool, Center Fresh, etc.
(3.) The present revisions were admitted on the following question of law: "Whether on the facts and circumstances of the case the Commercial Tax Tribunal was legally justified in holding that while passing the original assessment order, the assessing authority has applied the rate of tax after application of mind and the same cannot be corrected under Section 31 of the Act under the heading mistake apparent on the face of record?";