Full Judgment Text
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.15 OF 2010
(Arising out of S.L.P. (C) No.8253 of 2008)
Assistant Comm. Taxes Officer, Bharatpur ...Appellant(s)
Versus
Kanta Prasad Sharma ...Respondent(s)
O R D E R
Leave granted.
None appears for the respondent, though served.
The impugned order has been passed without
considering the two judgements of this Court in the cases
of Guljag Industries vs. Commercial Taxes Officer,
reported in 2007 (7) S.C.C.269 and Assistant Commercial
Taxes Officer vs. Bajaj Electricals Limited, reported in
2009 (1) S.C.C. 308. In the circumstances, impugned order
is set aside and the matter is remitted to the High Court
for de novo consideration in the light of the afore-stated
judgements of this Court.
The civil appeal, accordingly, stands disposed of.
......................J.
[S.H. KAPADIA]
......................J.
[AFTAB ALAM]
New Delhi,
January 05, 2010.