ASSISTANT COMMERCIAL TAXES OFFICER v. M/S NARSINGH TRADING COMPANY

Supreme Court of India · 19 Jan 2009
HON'BLE MR. JUSTICE S.H. KAPADIA; HON'BLE MR. JUSTICE AFTAB ALAM; 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.; O R D E R; (S. Thapar); PS to Registrar; (Madhu Saxe
CIVIL APPEAL NO.355 OF 2009
tax appeal_allowed Significant

AI Summary

The Supreme Court allowed the Department's appeal in a commercial tax dispute, relying on its prior judgments to uphold the Department's claim and overturn the High Court's order.

Full Text
Translation output
ITEM NO.59 COURT NO.5 SECTION III
S U P R E M E C O U R T O F I N D I A
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
O R D E R
Leave granted.
The appeal is allowed with no order as to costs.
(S. Thapar)
PS to Registrar
(Madhu Saxena)
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)
O R D E R
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 ]