IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS.7599-7600 OF 2009 (Arising out of S.L.P. (C) Nos.11854-11855 of 2009)

M/s. Ballarpur Industries Ltd.             ...Appellant(s)

Versus

Commissioner, Trade Tax, Uttaranchal      ...Respondent(s)

O  R  D  E  R

Heard learned counsel on both sides.

Delay condoned.

Leave granted.

The  narrow  issue  which,  in  our  view,  requires  

proper  adjudication  is,  whether  the  impugned  product,  

namely, Sun Flower Oil, is a refined oil or an ordinary  

oil under the Uttar Pradesh Trade Tax Act, as applicable  

to the State of Uttaranchal?  We are concerned in these  

appeals with Assessment Year 1994-1995.

Since the impugned order of the High Court is an  

ex-parte order, we set aside the impugned order and remit  

the  case  to  the  Uttaranchal  High  Court  for  de  novo  

consideration  on  merits  in  accordance  with  law,  

particularly in view of the fact that the above question  

is  likely  to  recur  even  after  the  Assessment  Year  in  

question.  The  assessee will  have to  show  whether  the

...2/-

- 2 -   

impugned  product  is  a  refined  oil.   Since  the  issue  

relates to classification, we direct the High Court to de  

novo consider the case in accordance with law.  This is  

the only question which needs to be answered on merits by  

the High Court.

The civil appeals are, accordingly, allowed with no  

order as to costs.

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

......................J.            [DR. B.S. CHAUHAN]

New Delhi, November 16, 2009.