LAWS(SC)-2010-4-15

ASSISTANT COMMISSIONER COMMERCIAL TAX DEPARTMENT Vs. SHUKLA AND BROTHERS

Decided On April 15, 2010
ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, WORKS CONTRACT AND LEASING, KOTA Appellant
V/S
SHUKLA Respondents

JUDGEMENT

(1.) Delay condoned.

(2.) Leave granted.

(3.) The present appeal under Article 136 of the Constitution of India is directed against the Judgment dated 29th February, 2008 passed by the High Court of Judicature for Rajasthan Bench at Jaipur in S.B. Sales Tax Revision Petition No. 92 of 2007, and in exercise of its power under Section 86 of Rajasthan Sales Tax Act 1994 (for short 'the Act'). The impugned Order reads as under: