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TMI Blog2015 (9) TMI 1694X X X X Extracts X X X X X X X X Extracts X X X X ..... ms does not fall within the ambit of the word sale - HELD THAT:- The Commissioner of Taxes has filed a reply and has clearly admitted that the case of the petitioners is squarely covered by this judgment - We could have disposed of the matter ourselves but we are of the view that the Commissioner himself should pass appropriate orders. The petitioner shall appear before the Commissioner of Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner. By Advocate : Mr. D.C. Nath, Adv. For The Respondent. Judgment And Order(Oral) Deepak Gupta, All these petitions are being disposed of by a common judgment since identical point of law is involved in all these cases. 2. The case of the petitioners is that they were carrying food supplies on behalf of the Department of Food Civil Supplies, Government of Tripura a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e action in accordance with the Judgment Order dated 07.01.2014 after hearing and scrutiny of records and nothing else. Therefore, orders dated 24.06.2015 and 14.07.2015 were passed directing the Petitioner to appear before me to hear his case in order to pass necessary order in this regard and nothing else. 4. We could have disposed of the matter ourselves but we are of the view that the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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