Commr. Vs. M/S Shyam Trading Corp.  INSC 108 (15 January 2010)
APPELLATE JURISDICTION CIVIL APPEAL NO.301 OF 2010 (Arising out of S.L.P. (C)
No.3654 of 2009) Assistant Commissioner, Commercial Tax ...Appellant(s) Versus
M/s. Shyam Trading Corporation ...Respondent(s)
O R D E R
appears for the respondent, though served.
impugned order, as usual, is a cryptic order.
as it may, the impugned order has been passed before the decision of this Court
in the case of Assistant Commercial Taxes Officer vs. Bajaj Electricals
Limited, reported in 2009 (1) S.C.C.308. Hence, the impugned order is set aside
and the matter is remitted to the High Court for de novo consideration in the
light of the decision of this Court, if applicable, in the case of Bajaj
Electricals Limited [supra].
appeal is, accordingly, allowed with no order as to costs.
......................J. [S.H. KAPADIA]
......................J. [SWATANTER KUMAR]
January 15, 2010.