RUCHI SOYA INDUSTRIES LTD. Vs. STATE OF TRIPURA

JUDGEMENT

(1.) This Civil Revision Petition has been filed under Section 72(2) of the Tripura Value Added Tax Act, 2004 (in short, the TVAT Act, 2004) against the order dated 28.02.2017 passed by the Commissioner of Taxes as Revisional Authority in Revision Case No 18 of 2016 whereby the assessment order dated 29.09.2016 made by the Superintendent of Taxes, charge VIII, Agartala for the period from 2011-12 to 2014-15 was upheld.

(2.) Brief facts of the case are as under:

(3.) We have heard Mr. B. Roy, learned advocate appearing for the Revision Petitioner as well as Mr. A.Nandi, learned advocate appearing on behalf of the State respondents.