JUDGMENT :

Ritu Bahri, C.J.

There is a delay of 164 days in filing the present Revision. For the reasons stated in the application seeking condonation of delay, the delay is condoned. Delay Condonation Application (IA/1/2023) is allowed.

2. The present Revision has been filed by the State against the order dated 03.04.2021, passed by the Commercial Tax Tribunal, Uttarakhand, Division Bench, Haldwani, whereby two Second Appeals filed by M/s S.R.F. Ltd. Kashipur have been allowed. The dispute in the above two Second Appeals was with respect to tax amount of Rs. 95,22,567/- and Rs. 28,024/- respectively.

3. For the Assessment Year 2011-12, vide order dated 27.03.2017 passed under Section 29(4) read with Section 25(7) of the Uttarakhand Value Added Tax Act, on the self-manufacture of Nylon Chips, the Assessing Officer, in the absence of Form-C assessed the total tax of Rs. 3,14,40,432/-, including Rs. 30,736/-, @ 13.5 % on the sale of Rs. 2,07,481/-, totalling Rs. 2,27,677/-. Against the said order, the Assessee filed an Appeal before the First Appellate Authority. The First Appellate Authority dismissed the Appeal, by observing that the trader had used the processing chemicals and compoun