JUDGMENT Reassessment notice dated 06.10.2015 has been issued on the ground that the Assessing Officer have received a complaint that the assessee is paying 4% of tax instead of 12.5% on the sale of tissue paper since Assessment Year 2008-09 onwards. 2. The reassessment notice has been issued primarily on the basis of a decision given by the Commissioner, Trade Tax dated 4th March, 2011 under Section 59 of the U.P. VAT Act, 2008. This Court by a judgement in Agarwal Paper Mart v. Additional Commissioner, Grade-I, Commercial Tax and others reported in 2015 NTN (Volume 58) 365 has held that tissue paper is covered under Entry No.1172 dated 7th March, 2005 issued under the U.P. Trade Tax Act and that the rate of 4% is chargeable. 3. Similar notification, dated 8th April, 2008, has been issued under the U.P. VAT Act, which is not disputed by the learned counsel for the Department. 4. In the light of the decision in Agarwal Paper Mart (supra), the impugned notice cannot be sustained and is quashed. 5. The writ petition is allowed at the admission stage without calling for a counter affidavit.