ORDER : Leave granted. 1. None appears for the respondent, though served. 2. The impugned order has been passed without considering the two judgments of this Court in the cases of Guljag Industries vs. Commercial Taxes Officer, 2007 (7) SCC 269 and Assistant Commercial Taxes Officer vs. Bajaj Electrical Limited, 2009 (1) SCC 308 . In the circumstances, impugned order is set aside and the matter is remitted to the High Court for de novo consideration in the light of the afore-stated judgments of this Court. 3. The civil appeal, accordingly, stands disposed of.