COMMISSIONER, STATE/COMMERCIAL TAX Vs. SRISHTI ENTERPRISES

JUDGEMENT

(1.) The present revision is directed against the judgment dtd. 1/2/2022 passed by the Commercial Tax Tribunal, Uttarakhand in Second Appeal No. 15 of 2021 relating to the Assessment Year 2014-15, which was preferred under Ss. 25(7) and 56 of the Uttarakhand Value Added Tax Act, 2005.

(2.) The issue raised in the present Appeal relates to the classification of resin powder.

(3.) The issue raised by the revisionist is squarely covered by our judgment rendered in Commercial Tax Revision Nos. 41 and 42 of 2022 dtd. 4/8/2022. We have dismissed the said revision petitions. The said decision was also followed in CTR No. 52 of 2022.