SUPREME COURT OF INDIA

 

Assistant commercial taxes officer

 

Vs.

 

Narsingh trading company

 

C.A.No.355 OF 2009

 

(S.H. Kapadia and Aftab Alam JJ.)

 

19.01.2009

 

ORDER

 

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.