M/S. DEVI DAYAL ALUMINIUM INDS.(P) LTD. vs COMMNR. OF SALES TAX, U.P. — SLP(C) No. 19407/2004

Case Summary: Devi Dayal Aluminium Industries v. Commissioner of Sales Tax, U.P. On 27 September 2004, the Supreme Court heard the Special Leave Petition filed by Devi Dayal Aluminium Industries challenging the High Court of Allahabad's judgment dated 22 August 2003 in a sales tax matter. The Court condoned the delay in filing the petition but found no merit in the appeal, dismissing both SLP(C) No. 8272/2004 and SLP(C) No. 19407/2004, thereby upholding the High Court's decision. This case analysis is maintained by casestatus.in based on publicly available court records.