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2007 (1) TMI 533 - HC - VAT and Sales TaxExtract: .......sion in the case of SACI Allied Products Ltd., U.P. v. Commissioner of Central Excise, Meerut reported in 2005 5 RC 119 2005 7 SCC 159, Union of India v. Azadi Bachao Andolan reported in 2003 263 ITR 706 (SC). In this view of the matter, the order of the Tribunal is upheld. In the result, all the three revisions fail and are accordingly, dismissed.
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