COMMISSIONER, COMMERCIAL TAX Vs. TEWARI EXPORT

JUDGEMENT

(1.) HEARD Sri B.K. Pandey, learned Standing Counsel for the revisionist and Sri S.D. Singh, learned Senior Advocate assisted by Sri Rahul Agrawal, Advocate for respondents.

(2.) THE following question of law was formulated to have arisen in the matter when revision was admitted on 10.03.2014:

(3.) BEFORE coming to the issues, the facts, in brief, giving rise to present dispute may be noticed as under.