MAUJI RAM VIJAY KUMAR Vs. COMMISSIONER OF VAT

JUDGEMENT

(1.) The present appeal under Section 81 of the Delhi Value Added Tax, 2004 impugns order dated 19th August, 2010 passed by the Appellate Tribunal, Value Added Tax. By the impugned order the Tribunal has allowed the application under Section 48 of the Delhi Sales Tax Act, 1975 (Act, for short) filed by the revenue and has reversed their earlier order dated 4th July, 2008.

(2.) Having heard the counsel for the parties, the following substantial question of law is framed:-

(3.) With the consent of counsels, the appeal is taken up for hearing and disposal.