IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.301 OF 2010 (Arising out of S.L.P. (C) No.3654 of 2009)

Assistant Commissioner, Commercial Tax     ...Appellant(s)

Versus

M/s. Shyam Trading Corporation            ...Respondent(s)

O  R  D  E  R

Leave granted.

None appears for the respondent, though served.

The impugned order, as usual, is a cryptic order.  

Be that as it may, the impugned order has been passed  

before the decision of this Court in the case of Assistant  

Commercial  Taxes  Officer vs.  Bajaj  Electricals  Limited,  

reported in 2009 (1) S.C.C.308.  Hence, the impugned order  

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

for de novo consideration in the light of the decision of  

this  Court,  if  applicable,  in  the  case  of  Bajaj  

Electricals Limited [supra].

The civil appeal is, accordingly, allowed with no  

order as to costs.

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

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

New Delhi, January 15, 2010.