COMMNR., SALES TAX, U.P. vs M/S.ALODEAL CHEMICALS MFG.CO.P.LTD. — C.A. No. 1560/1999

Case under Section III-A. Status: Disposed.

Disposed

CNR: SCIN010164881998

Filing Date

15-Oct-1998

Registration No

C.A. No. 1560/1999

Diary Number

16488/1998

Order Date

21-Mar-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 08-Jun-2026

Acts & Sections

Section III-A

Petitioner(s)

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

    Adv. PRADEEP MISRA

Respondent(s)

  1. 1.M/S.ALODEAL CHEMICALS MFG.CO.P.LTD.

    Adv. RR-EX-PARTE

Case History

  1. Case disposedDisposed

  2. 21-Mar-2001

    ROP - of Main CaseView PDF

  3. 15-Oct-1998

    Case filed

    Registration No. C.A. No. 1560/1999

View Full Judgment
casestatus.in Summary

Summary of C.A. No. 1560/1999 On 21 March 2001, the Supreme Court allowed the Commissioner of Sales Tax, U.P.'s civil appeal against M/s. Alodeal Chemicals. The Court found that the High Court erred in holding that sales tax collected from customers could not be included in turnover, overlooking that Explanation (I) inserted in Section 2(1) of the U.P. Sales Tax Act, 1948 (effective 3 November 1974) made sales tax part of turnover. The Court set aside the High Court's order and restored Sales Tax Revision Petition No. 677 of 1990 to the High Court at Allahabad for fresh hearing with opportunity to both parties. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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