ORDER 1. We have heard the learned counsel for the parties and perused the relevant material. 2. Application for exemption from filing certified copy of the impugned order is allowed. 3. Learned senior counsel for the respondent has invited our attention to the order dated 04.01.2017 passed by this Court in Special Leave Petition (C) No.27037 of 2016 in Commissioner of Value Added Tax, New Delhi vs. Shaila Enterprises. The said special leave petition arose from the final judgment of the High Court of Delhi dated 05.08.2016 in Writ Petition (Civil) No.5478 of 2016; and it has been extensively quoted and relied upon in the impugned judgment. As a result, even this special leave petition deserves to be disposed of in the same terms as in SLP (C) No. 27037 of 2016. 4. Learned counsel for the petitioner submits that besides the exposition in the case of Shaila Enterprises (supra), there are other points which ought to have been considered by the High Court. Furthermore, the factual position in the present case is different from the case decided by the Delhi High Court in Shaila Enterprises (supra). 5. If that is the grievance of the petitioner, it is open to the petitioner to take recourse to the remedy of review before the High Court, if so advised. That be considered on its own merits and in accordance with law. 6. We place on record that the learned counsel for the respondent has disputed the aforementioned submission made by the learned counsel for the petitioner. 7. The special leave petition is disposed of accordingly.