1 S.B. Sales Tax Revision No.1021/02 A.C.T.O.,Udaipur vs. M/s Liberty Pesticides & Fertilizer Ltd.,Udaipur Date of Order: 26.3.2007 HON'BLE MR. PRAKASH TATIA,J. Mr. Sangeet Lodha for the petitioner. Mr. Dinesh Mehta for the respondent. The learned counsel for the respondent submitted that the controversy raised in the present revision petition by the revenue has already been decided by this Court in the decision given in C.T.O.,Sriganganagar and ors. vs. M/s Sadulshahar Krai Vikrai Sahakari Samiti and ors. ( 2003(2) Tax Up-Date 11) and, therefore, the revision petition may be dismissed. The learned counsel for the petitioner could not dispute the fact that the controversy which has been raised by the revenue stands concluded by the decision referred above. In view of the above, the revision petition is dismissed. ( PRAKASH TATIA ),J. mlt.