2009 INSC 0093
                                    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 Officer1 and Assistant Commercial Taxes Officer Vs. M/s Bajaj
Electricals Limited2, in favour of the Department.

Accordingly, the Civil Appeal filed by the Department stands allowed with no order as to
costs.

12007 (7) SCC 269                                        SpotLaw
22008 (14) SCALE 380

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