2018 (7) TMI 1974

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....al Counsel for Opposite Party :- S.C. ORDER These revision petition nos. 676 of 2006 and 679 of 2006 are filed against the common judgment-order dated 21.03.2006 passed by the Trade Tax Tribunal and since the controversy involved in both the revision petitions is one and the same therefore these revision petitions are decided by the common order. Heard Sri Piyush Agrawal, learned counsel for t....

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....the issue involved in the present revision petitions is also covered by the judgment of this Court in the case of Indian Oil Corporation Ltd. (Supra). The learned counsel for the revisionists, in fact has fairly conceded that the matter is covered by the aforesaid judgment. In view thereof I am in the entire agreement that the view expressed by Revenue that items imported by assessee are taxabl....