IN THE HIGH COURT OF UTTARAKHAND

AT NAINITAL

SRI JUSTICE S.K. MISHRA, A.C.J.

AND

SRI JUSTICE R.C. KHULBE, J.

22^nd APRIL, 2022

COMMERCIAL TAX REVISION No. 23 OF 2013

Between:

Prabhagiya Vipran Prabandhak,

Uttarakhand Van Vikas Nigam.

…Revisionist

and

Commissioner, Commercial Tax,

Uttarakhand Dehradun

…Respondent

Counsel for the revisionist.

: Mr. S.K. Posti, the learned Senior

Counsel assisted by Mr. V.K. Kapruwan

and Mr. Ashutosh Posti, the learned

counsel.

Counsel for the respondent.

: Ms. Puja Banga, the learned Brief

Holder for the State of Uttarakhand.

Upon hearing the learned Counsel, the Court made

the following

JUDGMENT : (per Sri S.K. Mishra, A.C.J.)

In

this

Commercial

Tax

Revision,

the

revisionist-assessee

i.e.

M/s

Prabhagiya

Vipran

Prabandhak, Uttarakhand Van Vikas Nigam, Tanakpur,

has assailed the judgment passed by the Commercial Tax

Tribunal, Uttarakhand, Haldwani Bench, Haldwani, in

Second Appeal No. 71 of 2012 filed under Section 53 of

the Uttarakhand Value Added Tax Act, 2005 (hereinafter

referred to as “the Act”, for brevity), dismissing hi