VIJAY KUMAR & CO. vs COMNR. OF TRADE TAX, U.P. — C.A. No. 3458 - 3459/2000

Case under Section III-A. Status: Disposed.

Disposed

CNR: SCIN010193681999

Filing Date

29-Nov-1999

Registration No

C.A. No. 3458 - 3459/2000

Diary Number

19368/1999

Order Date

17-Mar-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 11-Jun-2026

Acts & Sections

Section III-A

Petitioner(s)

  1. 1.VIJAY KUMAR & CO.

    Adv. PRAVEEN KUMAR

Respondent(s)

  1. 1.COMNR. OF TRADE TAX, U.P.

    Adv. JATINDER KUMAR BHATIA

Case History

  1. Case disposedDisposed

  2. 17-Mar-2005

    ROP - of Main CaseView PDF

  3. 29-Nov-1999

    Case filed

    Registration No. C.A. No. 3458 - 3459/2000

casestatus.in Summary

Case Summary: Vijay Kumar & Co. v. Commissioner of Trade Tax, U.P. On 17 March 2005, the Supreme Court disposed of these appeals by setting aside the High Court's judgment and remitting the matter back for reconsideration. The Court found that the High Court had entertained the respondent's revisional application under Section 11(4) of the U.P. Trade Tax Act, 1948 without clearly formulating any substantial question of law. The High Court was directed to proceed afresh by properly identifying and articulating the questions of law, if any, arising from the case facts before proceeding with the revisional applications. This case analysis is maintained by casestatus.in based on publicly available court records.

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