HIGH COURT OF UTTARAKHAND AT NAINITAL Commercial Tax Revision No.1 of 2011 M/S Century Pulp & Paper ..Revisionist Versus V Commissioner, Commercial Tax, Dehradun ...Respondent Mr. Monish Panda, Advocate holding brief of Mr. P.R. Mullick, Advocate for the revisionist. Mr. Sudhir Kumar, Brief Holder for the respondent. Dated: 19th February, 2011 Coram: Hon’ble Barin Ghosh, C.J. Hon’ble V.K. Bist, J. Barin Ghosh, C.J. (Oral) The facts of this case are identical to those dealt with by us in Commercial Tax Revision no.6 of 2011 and, accordingly, we dispose of this Commercial Tax Revision also in the light of our observation made in the judgment rendered by us today in Commercial Tax Revision no.6 of 2011. 2. The prayer of the learned counsel for the revisionist as accepted by us in Commercial Tax Revision no.6 of 2011, shall also apply in the instant case. (V.K. Bist, J.) (Barin Ghosh, C.J.) 19.02.2011 Arti