2016 (5) TMI 1361

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....av Pandey,Rahul Agarwal JUDGEMENT Hon'ble Ritu Raj Awasthi,J. Notice on behalf of opposite party has been accepted by the learned Chief Standing Counsel. Heard Mr. S.D.Singh, learned Sr. Advocate assisted by Mr. Rahul Agarwal and Mr.Vaibhav Pandey, learned counsel for the revisionist and Mr. H.P. Srivastava, learned Additional Chief Standing Counsel appearing for the State/opposite....

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....id judgment has been overruled by the Constitution Bench judgment of the Apex Court in the case of Kone Elevator India Pvt. Ltd. Vs. State of Tamil Nadu; 2014 (71) VST 1 (SC). The Constitution Bench judgment of the Apex Court has been totally overlooked by the assessing authority. Considering the submissions the Court vide judgment and order dated 26.8.2014 has allowed the revision and has modifie....