Shiv Shakti Kirana Kendra vs Commissioner, Vat on 19 August, 2009
4. A view to above effect was taken by another Division Bench of
this court in Shiv Shakti Kirana Kendra v. Commissioner, VAT, ILR
(2010) I Delhi 237, inter alia, relying on the decision of Supreme
Court in Gammon India Ltd. v. Spl. Chief Secretary [2006] 145 STC
1 (SC) setting out its conclusions, with which we respectfully agree
and follow, in the following words: