IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.8288 OF 2009 (Arising out of S.L.P. (C) No.16266 of 2009)

Assistant Commercial Taxes Officer         ...Appellant(s)

Versus

M/s. Economic Transport Organization      ...Respondent(s)

O  R  D  E  R

Heard learned counsel on both sides.

Delay condoned.

Leave granted.

In the present case, it has been argued on behalf  

of the respondent that the judgement of this Court in the  

case of  Guljag Industries vs.  Commercial Taxes Officer,  

reported in (2007) 293 I.T.R. 584, has no application.  We  

regret to say that the impugned order is a stereotyped  

order.  It does not give any reasons.  In the present  

case, the Department has alleged that the goods have been  

brought  into  Jaipur  on  the  basis  of  false  and  forged  

documents and there is no finding given by the High Court  

in this regard.  In the circumstances, the impugned order  

is set aside and the matter is remitted to the High Court  

for de novo consideration in accordance with law.

The civil appeal is, accordingly, disposed of.

......................J.            [S.H. KAPADIA]

......................J.            [AFTAB ALAM]

New Delhi, December 14, 2009.