IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Trade Tax Revision No. 13 of 2008 Commissioner, Trade Tax / Commercial Tax, Uttarakhand, Dehradun. .……… Revision Petitioner Versus M/s Ashoka Rice Mill. .………. Respondent. Mr. Sudhir Kumar, Advocate for the revision petitioner. Mr. P.R. Mullick, Advocate for the respondent. JUDGMENT Coram: Hon’ble J.S. Khehar, C.J. Hon’ble Sudhanshu Dhulia, J. J.S. KHEHAR, C. J. (Oral) Learned counsel for the rival parties are agreed, that the instant Revision Petition has to be allowed, in view of the judgment rendered by the Supreme Court in Satnam Overseas (Export) & others Vs. State of Haryana & another, (2003) 1 SCC 561. In view of the above, the instant Revision Petition is allowed. The impugned order rendered by the Commercial Tax Tribunal, Uttarakhand, dated 30.04.2007 is hereby set aside and the order rendered by the first appellate authority, i.e. Deputy Commissioner (Appeals), dated 03.08.1999 is hereby confirmed. (Sudhanshu Dhulia, J.) (J.S. Khehar, C. J.) 16.06.2010 16.06.2010 G