ORDER : 1. Leave granted. None appears for the respondent, though served. 2. The impugned order, as usual, is a cryptic order. Be that as it may, the impugned order has been passed before the decision of this Court in the case of Assistant Commercial Taxes Officer vs. Bajaj Electrical Limited, 2009 (1) SCC 308 . Hence, the impugned order is set aside and the matter is remitted to the High Court for de novo consideration in the light of the decision of this Court, if applicable, in the case of Bajaj Electrical Limited 3. The civil appeal is, accordingly, allowed with no order as to costs.