IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.300 OF 2010 (Arising out of S.L.P. (C) No.12329 of 2009)

Assistant Commercial Taxes Officer         ...Appellant(s)

Versus

M/s. I.C.I. (India) Limited     ...Respondent(s)

O  R  D  E  R

Leave granted.

Heard learned advocates on both sides.

We  are  setting  aside  the  impugned  order  on  the  

ground that it does not give any reasons whatsoever.  We  

do not express any opinion on the merits of the case.  We  

expressly make it clear that all contentions on both sides  

are kept open.  The High Court will decide the matter de  

novo in accordance with law.

Accordingly, the civil appeal stands disposed of  

with no order as to costs.

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

......................J.            [SWATANTER KUMAR]

New Delhi, January 15, 2010.