(1.) We have heard the learned counsel for the parties and perused the relevant material.
(2.) Application for exemption from filing certified copy of the impugned order is allowed.
(3.) Learned senior counsel for the respondent has invited our attention to the order dated 04.01.2017 passed by this Court in Special Leave Petition (C) No.27037 of 2016 in Commissioner of Value Added Tax, New Delhi Vs. Shaila Enterprises. The said special leave petition arose from the final judgment of the High Court of Delhi dated 05.08.2016 in Writ Petition (Civil) No.5478 of 2016; and it has been extensively quoted and relied upon in the impugned judgment. As a result, even this special leave petition deserves to be disposed of in the same terms as in SLP (C) No. 27037 of 2016.