ASSISTANT COMMERCIAL TAXES OFFICER vs. M/S NARSINGH TRADING COMPANY

Case Type: Civil Appeal

Date of Judgment: 19-01-2009

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Full Judgment Text

ITEM NO.59 COURT NO.5 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil) No(s).20200/2008 (From the judgment and order dated 27/11/2007 in SBSTR No. 272/2007 of The HIGH COURT OF RAJASTHAN AT JODHPUR) ASSISTANT COMMERCIAL TAXES OFFICER Petitioner(s) VERSUS M/S NARSINGH TRADING COMPANY Respondent(s) (With prayer for interim relief) Date: 19/01/2009 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE AFTAB ALAM For Petitioner(s) Mr. B.N. Jha, Adv. Mr. Jatinder Kumar Bhatia,Adv. For Respondent(s) Mr. H.K. Puri,Adv. Mr. S.K. Puri, Adv. Mr. V.M. Chauhan, Adv. Mrs. Anya Puri, Adv. UPON hearing counsel the Court made the following O R D E R Leave granted. The appeal is allowed with no order as to costs. (S. Thapar) PS to Registrar (Madhu Saxena) Court Master the signed order is placed on the file. IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.355 OF 2009 (Arising out of SLP(C) No.20200 of 2008 ASSISTANT COMMERCIAL TAXES OFFICER ...APPELLANT (S) VERSUS M/S NARSINGH TRADING COMPANY ...RESPONDENT(S) O R D E R Leave granted. The issue is squarely covered by our two judgments in the case of Guljag Industries Vs. Commercial Taxes Officer reported in 2007 (7) SCC 269 and Assistant Commercial Taxes Officer Vs. M/s Bajaj Electricals Limited reported in 2008 (14) SCALE 380, in favour of the Department. Accordingly, the Civil Appeal filed by the Department stands allowed with no order as to costs. ....................J. [ S.H. KAPADIA ] New Delhi, ....................J January 19, 2009 [ AFTAB ALAM ]