COMMISSIONER COMMERCIAL TAX Vs. JALPAC INDIA LTD

JUDGEMENT

(1.) Both these revisions have arisen out of the same order and involve the same question of law and are, therefore, taken together for disposal. The above two revisions, filed under Section 11(1) of the Uttaranchal (U.P. Trade Tax Act, 1948) Adoption and Modification Order, 2002 read with Section 80 of the Uttaranchal VAT Act, 2005, are directed against the order dated September 8, 2006 passed by Trade Tax Tribunal, Uttarakhand, in Appeal No. 37 of 2006 and Appeal No. 38 of 2006, whereby the appeals of the respondent/assessee are allowed setting aside the order passed by the Joint Commissioner (Appeal) affirming the order of the assessing officer dated March 11, 2003 passed under Section 22 of the aforesaid Act.

(2.) The question of law involved in the revision is as under:

(3.) Heard learned Counsel for the parties.