BIOTECH INTERNATIONAL LIMITED Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) Heard Sri R.R. Agarwal, learned Senior Counsel assisted by Sri Suyash Agarwal for the revisionist and learned Standing Counsel for the opposite party.

(2.) An order passed by the Tribunal in Second Appeal No.185 of 2015 pertaining to assessment year 2010-2011 under Section 9(2) of the Central Sales Tax Act is assailed before this Court in the present revision.

(3.) Learned counsel for the assessee has placed reliance upon a notification issued by the State, under Section 8(5) of the Central Sales Tax Act, dated 1.10.1994, which apparently was modified on 31st January, 1995. The notifications dated 1.10.1994 and 31.1.1995 extracted hereinafter:-