2006 (10) TMI 403

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....titions have been filed by the Revenue against the order of the Tax Board 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 dispu....

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.... submits that the controversy, which was considered and examined, is 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....