JUDGMENT Barin Ghosh, C.J.: The facts of this case are identical to those dealt with by us in Commercial Tax Revision No. 6 of 2011 and, accordingly, we dispose of this Commercial Tax Revision also in the light of our observation made in the judgment rendered by us today in Commercial Tax Revision No. 6 of 2011. The prayer of the learned counsel for the revisionist as accepted by us in Commercial Tax Revision No. 6 of 2011 shall also apply in the instant case.