COMMISSIONER OF SALES-TAX, U.P., LUCKNOW vs SUPER COTTON BOWL REFILLING WORKS & ANR.

The Supreme Court held that under Section 35 of the U.P. Sales Tax Act, 1948, a revision to the High Court from the decision of the Commissioner, which has been subject to appeal before the Tribunal, is not maintainable. The Court clarified that the decision of the Commissioner is quasi-judicial in nature, and the absence of a specific provision allowing for further revision indicates that such a revision cannot be entertained. The appeal by the Commissioner was dismissed, affirming the High Court's decision.