Assistant Commercial Taxes Officer vs M/S Wipro Ltd

The Supreme Court set aside the impugned order due to the High Court's failure to consider two relevant judgments: Guljag Industries vs. Commercial Taxes Officer (2007) and Assistant Commercial Taxes Officer vs. Bajaj Electricals Limited (2009). The Court held that the matter should be remitted to the High Court for de novo consideration in light of these precedents, ensuring that the principles established in those cases are applied appropriately.