'^^S^^^S^^'ysg^-f^^s^^! »: APPLICANT: Assessee NON-APPLSCANT: t-Tesent; - ^ Tax Case No.27 of 2009 M/s Bharat Aliuainiuin Co. Ltd P.0. Balco Nagar, Korba (CG) Versus The Coniinissioner of CoinBiercial Tax, C.G, Raipur (CG) ciT*T^ T? ?5 , Ipi^-S'S s~T^''-Tt~> V^} f;"\r-tl'iF^ •r2^T^1ir"art 1. l\.l » t^i^s s i - J\^.U LLli.iBi^j. i.i/j. s^-i-i-- O.i^ Uj-i.'uCi-i-i.Lt •ft" Shri [J.N.S. Deo, Govt. Advocate for tlie Non-AppIicaat. tSI [-^- .-1 -QQ1 H^ '~ J.~^U±:Ujf 1, After beanng ieamed. counsel for fbe respective narties aBd alter going through the entire recoi-ds of the TriQunal, we are of t.he ophiion that fhe questions of law frained by leamed 'I ribiinal do Bot reflect tae tnie controversv involved ia. the raatter ajid ia €ae. absence tliereot', we are. unable to answer the sairie, 2, Accoiri.ing.ty, we drrect tbe leanied Tribunal to re-traine the qucstions of law and refer the saine for our OT'ini(?R. 3. Witb the aforesaid direction, tlie petition is disposed of, Sd/- Dhirendra Mishra Judge Sd/- R.L. Jhanwar Judge