COMMISSIONER COMMERCIAL TAXES Vs. S. BIKRAM SINGH

JUDGEMENT

(1.) The respondent stands served with notice issued by this Court. However, he has chosen not to appear.

(2.) We have heard Mr. D.C.Raina, learned Advocate General at length and have also perused the record.

(3.) This Court is considering a reference made under Sec. 75 (1) of J &K Value Added Tax Act, 2005 (hereinafter' the Act').