IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.16 OF 2010 (Arising out of S.L.P. (C) No.3329 of 2008)

Assistant Commercial Taxes Officer         ...Appellant(s)

Versus

M/s. WIPRO Limited                    ...Respondent(s)

O  R  D  E  R

Leave granted.

None appears for the respondent, though served.

The  impugned  order  has  been  passed  without  

considering the two judgements of this Court in the cases  

of  Guljag  Industries vs.  Commercial  Taxes  Officer,  

reported in 2007 (7) S.C.C.269 and  Assistant Commercial  

Taxes Officer vs.  Bajaj Electricals Limited, reported in  

2009 (1) S.C.C. 308.  In the circumstances, impugned order  

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

for de novo consideration in the light of the afore-stated  

judgements of this Court.

The civil appeal, accordingly, stands disposed of.

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

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

New Delhi, January 05, 2010.