CTR/6/2023
2023 Latest Caselaw 74 UK

       IN THE HIGH COURT OF UTTARAKHAND
                  AT NAINITAL

                       SRI JUSTICE VIPIN SANGHI, C.J.
                                   AND
                   SRI JUSTICE MANOJ KUMAR TIWARI, J.

5TH JANUARY, 2023 COMMERCIAL TAX REVISION NO. 6 OF 2023

Between:

Commissioner, State/Commercial Tax, Uttarakhand, Dehradun. ......Revisionist

and

M/s Srishti Enterprises, S-64, Shivalik Nagar, Haridwar.

....Respondent

Counsel for the revisionist : Mr. Mohit Maulekhi.

Counsel for the respondent : None.

Upon hearing the learned Counsel, the Court made the following

JUDGMENT : (per Sri Vipin Sanghi, C.J.)

The present revision is directed against the

judgment dated 01.02.2022 passed by the Commercial Tax

Tribunal, Uttarakhand in Second Appeal No. 15 of 2021

relating to the Assessment Year 2014-15, which was

preferred under Sections 25(7) and 56 of the Uttarakhand

Value Added Tax Act, 2005.

2. The issue raised in the present Appeal relates to

the classification of resin powder.

3. The issue raised by the revisionist is squarely

covered by our judgment rendered in Commercial Tax

Revision Nos. 41 and 42 of 2022 dated 4th August, 2022.

We have dismissed the said revision petitions. The said

decision was also followed in CTR No. 52 of 2022.

4. Following the said decisions, we dismiss the

present revision petition as well.

5. We may observe that though there is delay of 228

days in filing the present revision petition, but since we are

dismissing the revision petition on merits, we are not going

into the aspect of delay.

________________ VIPIN SANGHI, C.J.

____________________ MANOJ KUMAR TIWARI, J.

Dt: 5th JANUARY, 2023 Rathour