Supreme Court of India

Assistant Commercial Taxes … vs M/S Narsingh Trading Company on 19 January, 2009

Supreme Court of India
Assistant Commercial Taxes … vs M/S Narsingh Trading Company on 19 January, 2009
Author: ………………..J.
Bench: S.H. Kapadia, Aftab Alam
           ITEM NO.59               COURT NO.5                 SECTION III


       SUPREME COURT OF INDIA
           RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (Civil) No(s).20200/2008

(From the judgment and order dated 27/11/2007 in SBSTR No. 272/2007
of The HIGH COURT OF RAJASTHAN AT JODHPUR)

ASSISTANT COMMERCIAL TAXES OFFICER                                 Petitioner(s)

              VERSUS

M/S NARSINGH TRADING COMPANY                                  Respondent(s)

(With prayer for interim relief)


Date: 19/01/2009 This Petition was called on for hearing today.


CORAM :
   HON'BLE MR. JUSTICE S.H. KAPADIA
   HON'BLE MR. JUSTICE AFTAB ALAM



For Petitioner(s) Mr. B.N. Jha, Adv.
             Mr. Jatinder Kumar Bhatia,Adv.


For Respondent(s) Mr. H.K. Puri,Adv.
           Mr. S.K. Puri, Adv.
           Mr. V.M. Chauhan, Adv.
           Mrs. Anya Puri, Adv.


    UPON hearing counsel the Court made the following
              ORDER

Leave granted.

The appeal is allowed with no order as to costs.

      (S. Thapar)                                                       (Madhu Saxena)
     PS to Registrar                                                     Court Master

the signed order is placed on the file.
IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.355 OF 2009
(Arising out of SLP(C) No.20200 of 2008

ASSISTANT COMMERCIAL TAXES OFFICER …APPELLANT (S)

VERSUS

M/S NARSINGH TRADING COMPANY …RESPONDENT(S)

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.

………………..J.

[ S.H. KAPADIA ]

New Delhi, ………………..J
January 19, 2009 [ AFTAB ALAM ]