COMMNR. OF TRADE TAX, U.P. vs MAJHOLA DISTILLERY & CHEMICALS WORKS — C.A. No. 4756/2000

Case Summary: Commissioner of Trade Tax, U.P. v. Majhola Distillery & Chemicals Works Outcome: The Supreme Court disposed of the appeal on 29 September 2005, upholding the Allahabad High Court's decision that penalty proceedings under U.P. Trade Tax Act Section 15-A(1)(qq) could not be initiated. However, the Court found the High Court erred in ruling that no penalty could be imposed under the Central Sales Tax Act Section 10(f), as the respondent's collection of 4% as "service charge" constituted unauthorized tax collection violating Section 9-A of the Central Sales Tax Act, 1956. Next Steps: The appeal was disposed with no order as to costs. No further directions were issued. This case analysis is maintained by casestatus.in based on publicly available court records.