2009 INSC 0095
                                    SUPREME COURT OF INDIA

                                Commercial Tax Check Post, Ratanpur

                                                      Vs.

                                      M/s Perfect Thread Mills Ltd.

                                            C.A.No.344 of 2009

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

                                                  19.01.2009

                                                   ORDER

1. Delay condoned.

2. Leave granted.

3. 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.

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