2026 (7) TMI 322

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....gh, Mr. Mahesh Singh and Mr. Tarun Pande, Learned Counsel. For the State: Ms. Pooja Banga, learned S.C., through video conferencing. ORDER 1. Mr. Amar Pratap Singh, Mr. Mahesh Singh and Mr. Tarun Pande, learned counsel for the petitioners. 2. Ms. Pooja Banga, learned S.C. for the State, through video conferencing. 3. Since common questions of fact and law are involved in these petit....

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....petitions is to the orders passed by respondent no. 2-Deputy Commissioner, Commercial Tax under provisions of the Uttarakhand Value Added Tax Act, 2005 (hereinafter referred to as "VAT Act"). 6. It is contended by the counsel for the petitioners that VAT is being charged even on hologram fee and pratifal fee while holograms are mandatory to be affixed as per directives of Excise Department. ....