Assistant Commercial Taxes Officer vs M/S Narsingh Trading Company

The Supreme Court granted leave and allowed the appeal filed by the Assistant Commercial Taxes Officer against M/s Narsingh Trading Company, referencing prior 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 established that the issue at hand was already settled in favor of the Department. The Court made no order as to costs, affirming the Department's position.