SUPREME COURT OF INDIA
S.H. KAPADIA, AFTAB ALAM, JJ.
Assistant Commercial Taxes Officer, Bharatpur – Appellant
Versus
Kanta Prasad Sharma – Respondent
Civil Appeal No. 15 of 2010, S.L.P. (C) No. 8253 of 2008
Decided On : 05-01-2010
Judgment - Legal Precedents - The court set aside the impugned order and remitted the matter to the High Court for reconsideration in light of specific judgments of the Supreme Court.
Fact of the Case:
The impugned order was passed without considering specific judgments of the Supreme Court.
Finding of the Court:
The court set aside the impugned order and remitted the matter to the High Court for de novo consideration in the light of the specific judgments of the Supreme Court.
Issues: Failure to consider specific judgments of the Supreme Court in the impugned order.
Ratio Decidendi: The impugned order was set aside and the matter was remitted to the High Court for de novo consideration in the light of specific judgments of the Supreme Court.
Final Decision: The civil appeal stands disposed of.
ORDER :
Leave granted.
1. None appears for the respondent, though served.
2. The impugned order has been passed without considering the two judgments of this Court in the cases of Guljag Industries vs. Commercial Taxes Officer, 2007 (7) SCC 269 and Assistant Commercial Taxes Officer vs. Bajaj Electricals Limited, 2009 (1) SCC 308. In the circumstances, impugned order is set aside and the matter is remitted to the High Court for de novo consideration in the light of the afore-stated judgments of this Court.
3. The civil appeal, accordingly, stands disposed of.
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.