M/S NARENDRA SINGH BISHT Vs. COMMISSIONER,

JUDGEMENT

(1.) These two revisions have been filed against the common judgment and order dated 23.X.2009 passed by the Commercial Tax Tribunal, Uttarakhand in Second Appeal No. 12/2005 (A.Y. 1998 -99) and 13/2005 (A.Y. 1999 -2000), and this Court has to deal with a common question of law and, therefore, for the sake of convenience, both the revisions are consolidated and are being decided by a common judgment.

(2.) Brief facts of the case, shorn of unnecessary details, are as follows: -

(3.) We heard learned counsel for the revisionist/ assessee, learned counsel for 2nd respondent as well as learned counsel for the Department.