Assistant Commissioner, Commercial Tax v. M/s. Shyam Trading Corporation

CIVIL APPEAL NO.301 OF 2010 (Arising out of S.L.P. (C) No.3654 of 2009)

Date of decision: January 15, 2010

Bench: S.H. KAPADIA & SWATANTER KUMAR JJ

O R D E R

Leave granted.

None appears for the respondent, though served.

The impugned order, as usual, is a cryptic order.

Be that 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].

The civil appeal is, accordingly, allowed with no order as to costs.