COMMISSIONER, COMMERCIAL TAX, UTTARAKHAND, DEHRADUN Vs. JAI DURGE, NARAIN NIWAS, KANKHAL, DISTRICT HARIDWAR

JUDGEMENT

(1.) The revisionist called in question the order dated 01.06.2009 passed by the Commercial Tax Tribunal, Uttarakhand, by which the Tribunal allowed the Appeal filed by the respondent assessee and set aside the order of the Appellate authority and also modified the order passed by the Assessing officer and set aside the tax imposed and declared the dealer (respondent)exempted from tax. The amount got deposited by the dealer along with returns, if not realized from the contractee Department, be refunded to the dealer as per the Rules.

(2.) The substantial question of law, which is framed by the revisionist, reads as follows:-

(3.) We heard Mr. Mohit Maulekhi, learned Brief Holder on behalf of the State / revisionist. We also had heard Mr. S.K. Posti, learned counsel for the respondent.