YUVRAJ TRADING COMPANY Vs. COMMISSIONER, COMMERCIAL TAX

JUDGEMENT

(1.) Heard Sri N.C.Gupta, counsel for the assessee-revisionist and Sri B.K.Pandey, learned counsel appearing for the department.

(2.) In both the revisions the assessee-revisionist is the same. It is said to be a registered dealer under the Bihar Value Added Tax Act, 2005 and is dealing in goods of Plastic, Paper etc. and its place of business is at Sasaram, Bihar.

(3.) The assessee-revisionist in its normal course of business purchases goods from Bhiwani in Haryana and carries it to Sasaram, Bihar and while in transit the goods passes from State of U.P.