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Assistant Commissioner Circle-C, ... vs Telco Construction & Equipment Company ... on 12 September, 2014

Bench: Dipak Misra, Vikramajit Sen

                                                             1

     ITEM NO.17                                 COURT NO.8                        SECTION III

                                   S U P R E M E C O U R T O F                I N D I A
                                           RECORD OF PROCEEDINGS

     Petition(s) for Special Leave to Appeal (C)......CC                             No(s).
     14410/2014

     (Arising out of impugned final judgment and order dated 04/12/2013
     in SBSTR No. 537/2005 passed by the High Court Of Rajasthan At
     Jodhpur)

     ASSISTANT COMMISSIONER CIRCLE-C, UDAIPUR,
     RAJASTHAN                                                                   Petitioner(s)

                                                            VERSUS

     TELCO CONSTRUCTION & EQUIPMENT COMPANY LIMITED                                Respondent(s)

     (With appln. (s) for c/delay in filing slp)

     Date : 12/09/2014 This petition was called on for hearing today.

     CORAM :                HON'BLE MR. JUSTICE DIPAK MISRA
                            HON'BLE MR. JUSTICE VIKRAMAJIT SEN

     For Petitioner(s)                    Mr. Milind Kumar,Adv.

     For Respondent(s)

                          UPON hearing the counsel the Court made the following
                                                 O R D E R

Delay condoned.

Learned counsel for the petitioner submits that though the notification of exemption pertains only to marbles, the High Court has applied it to all kinds of goods, which are not mentioned in the notification. On perusal of the order passed by the High Court, we find the said aspect has not been dealt with, possibly the same might not have been raised.

Regard being had to the impost concern, we grant Naveen Kumar Date: 2014.09.12 16:31:51 IST Reason: liberty to the revenue to file an application for review before the High Court within a period of four weeks hence. The High Court is requested to address the controversy on  2 merits and not throw the application at the threshold on the ground of limitation.

In case the review is decided against the petitioner, further liberty is granted to the petitioner to approach this Court challenging the main order as well as the order passed in review.

The special leave petition, accordingly, stands disposed of.

     (NAVEEN KUMAR)                            (RENUKA SADANA)
      COURT MASTER                               COURT MASTER

Note: No appearance slip was given in the Court.