IN THE HIGH COURT OF UTTARAKHAND

AT NAINITAL

THE HON’BLE THE CHIEF JUSTICE SRI RAGHVENDRA SINGH

CHAUHAN

AND

THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA

09^th APRIL, 2021

COMMERCIAL TAX REVISION NO.07 OF 2017

Between:

Commissioner, Commercial Tax, Uttarakhand, Dehradun.

….Revisionist

and

M/s Kama Metal & Alloys Pvt. Ltd., Village Raipur

Bhagwanpur, Roorkee

……Respondent

Counsel for the Revisionist

:Ms. Puja Banga, learned

Brief Holder.

Counsel for Respondent

:Mr. Hari Mohan Bhatia.

The Court made the following :

JUDGMENT : (per Hon’ble Sri Justice Alok Kumar Verma)

The present revision, under Section 55 (1) of the

Uttarakhand Value Added Tax Act, 2005 (for short, ‘the VAT’

Act), is preferred against the judgment dated 13.07.2016,

passed by the Commercial Trade Tax Tribunal, Uttarakhand,

Dehradun Bench, Dehradun in Second Appeal No.47 of

2

2016, whereby the Second Appeal filed by the revisionist

has been dismissed. The Second Appeal was filed against

the judgment dated 10.09.2015, passed by the Joint

Commissioner (Appeal) – II, Commercial Tax, in First Appeal

No.835 of 2