Reserved Judgment

IN THE HIGH COURT OF UTTARAKHAND

AT NAINITAL

HON’BLE THE CHIEF JUSTICE SRI VIPIN SANGHI

HON’BLE SRI JUSTICE MANOJ KUMAR TIWARI

AND

HON’BLE SRI JUSTICE RAVINDRA MAITHANI

COMMERCIAL TAX REVISION NO. 44 OF 2022

BETWEEN:

Prabhagiya

Vipnan

Prabandhak

Uttarakhand

Forest

Development Ramnagar

…..Revisionist.

And

Commissioner Commercial Tax Uttarakhand, Dehradun

….Respondent.

With

COMMERCIAL TAX REVISION NO. 23 OF 2013

(DECIDED REVISION)

BETWEEN:

Prabhagiya Vipnan Prabandhak Uttarakhand Van Vikas Nigam

…..Revisionist.

And

Commissioner Commercial Tax Uttarakhand, Dehradun

….Respondent.

With

COMMERCIAL TAX REVISION NO. 45 OF 2022

BETWEEN:

Prabhagiya Vipnan Prabandhak Uttarakhand …..Revisionist.

And

Commissioner Commercial Tax Uttarakhand, Dehradun

….Respondent.

2

Presence:

Mr. V.K. Kaparuwan, learned counsel for the revisionist.

Mr. J.P. Joshi, learned Additional Advocate General assisted by Mr. Mohit Maulekhi and

Ms. Puja Banga, learned Brief Holders for the State- respondent.

Judgment Reserved on: 14.06.2023

Judgment Delivered on: 11.07.2023

The Court made the following:

C