M/S. GULATI & CO. vs COMMNR. OF SALES TAX, U.P. — C.A. No. 1779 - 1782/2004

Case under Section III-A. Status: Disposed.

Disposed

CNR: SCIN010006902004

Filing Date

08-Jan-2004

Registration No

C.A. No. 1779 - 1782/2004

Diary Number

690/2004

Order Date

12-Dec-2013

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 14-Jun-2026

Acts & Sections

Section III-A

Petitioner(s)

  1. 1.M/S. GULATI & CO.

    Adv. PRAVEEN KUMAR

Respondent(s)

  1. 1.COMMNR. OF SALES TAX, U.P.

    Adv. KAMLENDRA MISHRA

Case History

  1. Case disposedDisposed

  2. 12-Dec-2013

    ROP - of Main CaseView PDF

  3. 08-Mar-2004

    ROP - of Main CaseView PDF

  4. 08-Jan-2004

    Case filed

    Registration No. C.A. No. 1779 - 1782/2004

View Full Judgment
casestatus.in Summary

Case Summary: M/S. Gulati & Co. v. Commissioner of Sales Tax, U.P. Outcome: The Supreme Court dismissed all four civil appeals (CA Nos. 1779-1782/2004) with no costs. The Court upheld the High Court's decision, rejecting Gulati & Co.'s claim that food colours and food essences qualify as "foodstuffs" under Entry 56 of the U.P. Sales Tax Notification (1977), thereby denying the reduced 5-6% tax rate applied to foodstuffs. The Court applied the "common parlance test," concluding these products are cosmetic additives without nutritive value and thus cannot constitute foodstuffs. This case analysis is maintained by casestatus.in based on publicly available court records.

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