CTR/18/2023
2023 Latest Caselaw 447 UK

                    Office Notes,
                   reports, orders
                   or proceedings
SL.
         Date       or directions                       COURT'S OR JUDGES'S ORDERS
No
                   and Registrar's
                      order with
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      21.02.2023                     CTR No. 18 of 2023
                                     Sri Vipin Sanghi, C.J.
                                     Sri Alok Kumar Verma, J.

Ms. Puja Banga, the learned Brief Holder for the State of Uttarakhand/ revisionist.

The present revision is directed against the order dated 01.02.2022 passed by the Commercial Tax Tribunal, Dehradun, Uttarakhand in Second Appeal No. 16 of 2021 (Assessment Year 2015-16). The Tribunal has accepted the contention of the respondent/ assessee that epoxy resin is also resin and, therefore, liable to tax @ 5%. The present revision has been filed with delay of 289 days.

Firstly, there is no reasonable explanation put forth for the said delay. Secondly, even on merits, we find that the issue is squarely covered by the judgment of this Court in CTR Nos. 41 of 2022 and 42 of 2022 decided on 04.08.2022 in the case of "Commissioner, State / Commercial Tax, Uttarakhand, Dehradun v. M/s Vinayak Agencies, Rudrapur, Udham Singh Nagar".

In the light of the aforesaid, neither on merits, nor on limitation, we are inclined to grant any relief to the revisionist.

The present Revision is, accordingly, dismissed.

Consequently, pending applications, if any, also stand disposed of.

                                           (Alok Kumar Verma, J.)            (Vipin Sanghi, C.J.)
                                                21.02.2023                       21.02.2023
                                     Rahul