S.B. CIVIL SALES TAX REVISION NO.106/2008 ACTO (AE-I) Pali Vs. M/s Bahuwali Dyes Ltd. Date of Order : 5th January, 2009 PRESENNT HON'BLE DR. JUSTICE VINEET KOTHARI Mr. V.K. Mathur with Mr. Rishab Sancheti for the petitioner. Mr. Dinesh Mehta with Mr. Kunal Paliwal for the respondents. --------- Both the learned counsels agree that the controversy involved in the present revision is covered by a recent Supreme Court decision in case of M/s Assistant Commercial Taxes Officer Vs. Bajaj Electricals Ltd. -2008 18 VST 436 (SC) dated November 6, 2008. Accordingly, this revision petition is allowed and all the three orders passed by the authorities below are set aside and the Assessing Authority is allowed to pass fresh orders in accordance with aforesaid Supreme Court decision after providing opportunity of hearing to the respondent assessee. The respondent assessee may appear in this regard in the first instance on 16th March, 2009 and thereafter the assessing authority is expected to pass fresh orders within a period of 6 months from that date in accordance with law. [ DR. VINEET KOTHARI ], J. item No.44 babulal/-