IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Trade Tax Revision No. 32 of 2007 Commissioner, Commercial Tax, (earlier Trade Tax) Uttarakhand, Dehradun ……… Revisionist Versus M/s Gurupal Singh, S/o Gurudayal Singh, Ponta Saheb, Himachal Pradesh ……… Respondent Coram:- Hon’ble J.S. Khehar, C.J. Hon’ble Sudhanshu Dhulia, J. Present: Mr. Sudhir Kumar, Advocate for the revision petitioner. Mr. H.M. Bhatia, Advocate for the respondent. Date of Decision: 14.06.2010 J.S. Khehar, C.J. (Oral) Learned counsel for the parties are agreed, that the controversy raised in the instant revision petition is squarely covered with the decision rendered by this Court in Commissioner, Commercial Tax, Uttarakhand, Dehradun versus M/s Gurmeet Singh, (Commercial Tax Revision No. 29 of 2010, decided on 14.06.2010). In view of the above, the instant revision petition is dismissed in terms of the order passed by this Court in Commissioner, Commercial Tax, Uttarakhand, Dehradun versus M/s Gurmeet Singh, (Commercial Tax Revision No. 29 of 2010, decided on 14.06.2010). (Sudhanshu Dhulia, J.) (J.S. Khehar, C.J.) 14.06.2010 P. Singh