2010 INSC 0085
                                    SUPREME COURT OF INDIA
                                             Assistant Commr.
                                                      Vs.

                                           Shyam Trading Corp.
                                            C.A.No.301 of 2010
                                (S.H. Kapadia and Swatanter Kumar JJ.)

                                                 15.01.2010
                                                   ORDER
1. Leave granted.
2. None appears for the respondent, though served.
3. The impugned order, as usual, is a cryptic order.
4. 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 Limited1. 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].
5. The civil appeal is, accordingly, allowed with no order as to costs.

12009 (1) SCC 308

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