✦ Allahabad High Court

M/S Gail India Ltd Commissioner Of Commercial Taxes v. Revisionist

ALLAHABAD SALES/TRADE TAX REVISION No. 45 of 2024PIYUSH AGRAWAL

Case at a glance

Outcome

Allowed

In view of above, the revision is allowed in terms of the said judgement

Key paragraphs

  • Para 44. In view of above, the revision is allowed in terms of the said judgement passed in M/s Gail India Limited (supra).

Judgment

1.

Heard Mr. Nishant Mishra, learned counsel for the revisionist and Mr. B.K. Pandey, learned ACSC for the State-respondent.

2.

It has been stated at bar that the issue involved in the present revision is squarely covered with the decision of this Court passed in M/s Gail India Ltd. Vs. Commissioner of Commercial Taxes (STRE No. 44 of 2024) Neutral Citation No. 2025:AHC:154332, decided inter parties on

2.9.2025.

3.

Learned ACSC could not dispute the said fact.

Operative part

4.

In view of above, the revision is allowed in terms of the said judgement passed in M/s Gail India Limited (supra).

5.

The substantial questions of law are answered accordingly. October 31, 2025 Rahul Dwivedi/- (Piyush Agrawal,J.)

Precedent status how later indexed judgments have treated this case

No known negative treatment found in the Courts & Cases corpus.

This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.

Why is this linked?

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