IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Trade Tax Revision No. 45 of 2007 Commissioner, Commercial Tax (earlier Trade Tax), Uttarakhand, Dehradun. .……… Revision Petitioner Versus M/s Comboj Rice Mill. .………. Respondent. Mr. Sudhir Kumar, Advocate for the revision petitioner. Mr. S.K. Posti, 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 revision petitioner states, that he wishes to press only the following question of law: “b) Whether on the facts and circumstances of the case, the learned Tribunal is legally justified in allowing the set off of tax paid on the purchase of paddy to the dealer, in spite of the fact that the liability of tax on rice, manufactured out of such paddy and sold to the RFC, is not of the dealer but of the RFC.” 2. Insofar as the aforesaid issue is concerned, 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. 3. In view of the above, the instant Revision Petition is allowed. The impugned order rendered by the Commercial Tax Tribunal, Uttarakhand, dated 28.02.2007 is hereby set aside and the order rendered by the first appellate authority, i.e. Joint Commissioner (Appeals), dated 21.09.2006 is hereby confirmed. (Sudhanshu Dhulia, J.) (J.S. Khehar, C. J.) 16.06.2010 16.06.2010 G