Schneider Electric It Business India ... vs State Tax Officer on 4 June, 2019
18. While, there is no dispute or disagreement that
the aforesaid East Coast Bearings case judgment was
placed before the respondent Assessing authority, the
respondent assessing authority has in a very cryptic and
summary manner merely stated that the judgment is not
relevant without giving any reasons as to why and how the
judgment is not relevant or as to why it is not applicable.
The relevant portion is contained in the penultimate
paragraph of the impugned order and the same reads as
under: