COMMR. OF TRADE TAX UP LUCKNOW vs M/S KANHAIYA BEVERAGES PVT. LTD. — C.A. No. 4643/2005

Case Summary: The Supreme Court allowed the Trade Tax Commissioner's appeal on August 1, 2005, finding that the High Court of Allahabad had passed its impugned order without providing the appellant an opportunity to file a counter-affidavit—a procedural violation not disputed by the respondent. The Court set aside the High Court's order and directed it to rehear the matter after granting the appellant the opportunity to file a counter-affidavit. This case analysis is maintained by casestatus.in based on publicly available court records.