TARNA TREADS Vs. STATE OF HIMACHAL PRADESH

JUDGEMENT

(1.) HEARD Mr. Rakesh Sharma, Learned Counsel for the petitioner and Mr. R. K. Sharma, senior advocate/Senior Additional Advocate -General, for the respondents. The present petition has been preferred with the following prayers :

(2.) THE petitioner is a registered dealer under the provisions of the H. P. Value Added Tax Act, 2005 (in short called ''the Act" hereinafter) and Central Sales Tax Act, 1956. The petitioner has set up its unit and is registered as small -scale industrial unit with District Industry Centre and is dealing in tyre retreading work. The assessment order for the year 2004 -05 was passed by the assessing authority on June 30, 2009 vide annexure P2. An appeal against the said order was preferred before the Additional Excise and Taxation Commissioner -cum -Appellate Authority (South Zone), which was adjudicated vide order dated January 29, 2010 (annexure P3), thereby the matter was relegated back to the assessing authority. In compliance to the said order, a reassessment order dated March 31, 2010 was passed for said year along with other years.

(3.) THE Excise and Taxation Commissioner, however, after considering the order dated July 27, 2010 (passed by the Additional Commissioner) and also considering the notice in question, has disposed of Revision No. 50/ 2010 -11 vide order dated November 19, 2011 which has, however, not been challenged by way of revision before this Court.