USHA BELTRON LTD. vs STATE OF PUNJAB . — C.A. No. 2777/2000

Case under Section IV. Status: Disposed.

Disposed

CNR: SCIN010037302000

Filing Date

28-Feb-2000

Registration No

C.A. No. 2777/2000

Diary Number

3730/2000

Order Date

27-Apr-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 01-Jun-2026

Acts & Sections

Section IV

Petitioner(s)

  1. 1.USHA BELTRON LTD.

    Adv. EJAZ MAQBOOL

Respondent(s)

  1. 1.STATE OF PUNJAB .

Case History

  1. Case disposedDisposed

  2. 27-Apr-2005

    ROP - of Main CaseView PDF

  3. 28-Feb-2000

    Case filed

    Registration No. C.A. No. 2777/2000

View Full Judgment
casestatus.in Summary

Summary: Usha Beltron Ltd. v. State of Punjab (C.A. No. 2777/2000) On April 27, 2005, the Supreme Court dismissed Usha Beltron Ltd.'s appeal against the High Court's order. The appellant, a cable manufacturer, sought octroi exemption on government-ordered PIJF cables, claiming property had passed to the Government of India under the contract's terms. The Court upheld the High Court's conclusion that property in the goods had not passed to the government until delivery completion and successful testing/takeover certificate issuance, therefore the octroi exemption notification did not apply. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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