COMMNR. OF SALES TAX, U.P. vs S/S. LORD KRISHNA TEXTILES MILLS — C.A. No. 6333/2004

Case Summary: The Supreme Court dismissed the civil appeal filed by the Commissioner of Sales Tax, U.P. against S/S. Lord Krishna Textiles Mills on January 8, 2014, primarily on the ground of the smallness of the amount involved. However, the Court kept the underlying question of law open to be raised in an appropriate case, allowing the legal issue to be revisited in future litigation. This case analysis is maintained by casestatus.in based on publicly available court records.