2006 (10) TMI 403

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..... rd dated October 29, 2004 whereby the tax and interest levied upon the assessee have been set aside. The controversy raised in both the revision petition is covered by the judgment of this court in Nav Bharat Rice General Mills v. Commercial Taxes Officer [2000] 120 STC 593. That the counsel for the petitioner does not dispute the controversy raised in the present petitions was considered by .....

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..... s in relation to department's Notification No. F. 4(67) FD/Gr. IV/76-25, dated September 8, 1976. Pursuant to which, the exemption has been granted on payment of tax and the same remained in force for the assessment year 1996-97 assessed by the assessing authority impugned in the present petitions. Counsel for the respondent has further brought to my notice that the amendment has been .....

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