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CASE NO.: Appeal (civil)  1695 of 2008

PETITIONER: STATE OF UTTARANCHAL & ANR

RESPONDENT: KAILASH MOTORS & ANR

DATE OF JUDGMENT: 29/02/2008

BENCH: S.H. KAPADIA & J.M. PANCHAL

JUDGMENT: JUDGMENT O R D E R                

CIVIL APPEAL NO.    1695         OF 2008 (Arising out of SLP(C)No. 5686/2007)

       Leave granted.           An important question of law arose for determination before the High  Court, namely, whether the right to recover taxes under U.P. General  Sales Tax Act prior to the State Reorganization Act 2000 lay with State of  U.P. or with State of Uttaranchal.         High Court has not decided the above issue.  There is no discussion  regarding provisions of 2000 Act.  By impugned judgment the writ petition  is ordered to be re-transferred to Allahabad High Court, unanswered.         We set aside the impugned judgment and remit the matter to the  Uttaranchal High Court for fresh consideration in accordance with law.         Thia Appeal is allowed with no order as to costs.