Commercial Tax Check Post,Ratanpur vs M/S.Perfect Thread Mills Ltd

The Supreme Court allowed the appeal of the Commercial Tax Check Post, Ratanpur, citing that the issue was covered by previous judgments in Guljag Industries Vs. Commercial Taxes Officer (2007) 7 SCC 269 and Assistant Commercial Taxes Officer Vs. M/s Bajaj Electricals Limited (2008) 14 SCALE 380, which favored the Department. The Court condoned the delay in filing the Special Leave Petition and granted leave, ultimately ruling in favor of the petitioner with no order as to costs.