2017 (9) TMI 2066

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....ase No. 4300 of 2015 - -<br>Indian Laws<br>HONOURABLE THE CHIEF JUSTICE RAJENDRA MENON AND HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY For the Petitioner : Mr. Y V Giri, Sr. Advocate Mr. Ashish Giri, Advocate For the Respondent : Mr. Lalit Kishore, Advocate General Mr. Vikash Kumar, SC 11 Mr. Sriram Krishna, AC to SC 11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Challenging th....

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.... under Section 2(d) of the Act of 1948 and, therefore, the petitioner is not liable to pay duty, however, learned counsel for the State points out that the petitioner did not file any return the question as to whether the petitioner is exempted under Section 5A itself is a dispute on fact which will depend on the nature of transaction made by the petitioner with the Electricity Board and as agains....