THE STATE OF TRIPURA STATE OF TRIPURA . REP. BY THE SECRETARY vs M/S.SWAPAN KUMAR PAUL — C.A. No. 6695/2009

Case under Indirect Taxation : Value Added Tax (Vat), State Sales Tax Act Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010005722009

Filing Date

06-Jan-2009

Registration No

C.A. No. 6695/2009

Diary Number

572/2009

Order Date

11-Dec-2025

Document Type

ROP - of Main Case

Disposal Type

Allowed

Last updated 01-Jul-2026

Acts & Sections

Indirect Taxation : Value Added Tax (VAT), State Sales Tax Act Section XIV-A

Petitioner(s)

  1. 1.THE STATE OF TRIPURA STATE OF TRIPURA . REP. BY THE SECRETARY

    Adv. SHUVODEEP ROY

Respondent(s)

  1. 1.M/S.SWAPAN KUMAR PAUL

    Adv. RAJIV MEHTA RAJIV MEHTA RAJIV NANDA (Dead / Retired / Elevated) [R-2] SOMIRAN SHARMA[R-3] SOMIRAN SHARMA[R-4]

Case History

  1. Case disposedDisposed

  2. 11-Dec-2025

    ROP - of Main CaseView PDF

  3. 11-Dec-2025

    Ordinary

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice S.V.N. Bhatti

  4. 10-Dec-2025

    Ordinary

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice S.V.N. Bhatti

  5. 20-Nov-2025

    Ordinary

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  6. 13-Nov-2025

    First hearing

    Initial hearing scheduled

  7. 09-Sep-2016

    ROP - of Main CaseView PDF

  8. 09-Sep-2016

    Office Report - of Main CaseView PDF

  9. 09-Sep-2016

    ROP - of Main CaseView PDF

  10. 13-Jul-2016

    ROP - of Main CaseView PDF

  11. 13-Jul-2016

    ROP - of Main CaseView PDF

  12. 18-Sep-2013

    ROP - of Main CaseView PDF

  13. 15-Jul-2013

    ROP - of Main CaseView PDF

  14. 21-Sep-2012

    ROP - of Main CaseView PDF

  15. 30-Sep-2009

    ROP - of Main CaseView PDF

  16. 31-Aug-2009

    ROP - of Main CaseView PDF

  17. 28-Jul-2009

    ROP - of Main CaseView PDF

  18. 14-May-2009

    ROP - of Main CaseView PDF

  19. 30-Mar-2009

    ROP - of Main CaseView PDF

  20. 19-Jan-2009

    ROP - of Main CaseView PDF

  21. 19-Jan-2009

    ROP - of Main CaseView PDF

  22. 06-Jan-2009

    Case filed

    Registration No. C.A. No. 6695/2009

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casestatus.in Summary

Case Summary: State of Tripura v. M/S Swapan Kumar Paul (CA No. 6695/2009) The Supreme Court allowed the State of Tripura's appeal and set aside the High Court's judgment dated 29.08.2007, which had invalidated Rule 3A(2) of the Tripura Sales Tax Rules, 1976. The Court found the issue was already settled by a similar prior decision in Civil Appeal No. 6500/2008 (State of Tripura v. Chandan Deb), decided on 24.03.2023, which had upheld the same Rule. All pending applications were disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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