COMMNR. OF SALES TAX, U.P. vs S/S GARG ASSOCIATES PVT. LTD. — C.A. No. 3326/2007
Case under Section III-A. Status: DISPOSED.
CNR: SCIN010201692004
Filing Date
14-Sep-2004
Registration No
C.A. No. 3326/2007
Diary Number
20169/2004
Order Date
06-Mar-2014
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Data as of 29-Jun-2026
Acts & Sections
Petitioner(s)
COMMNR. OF SALES TAX, U.P.
Adv. VINAY GARG
Respondent(s)
S/S GARG ASSOCIATES PVT. LTD.
Adv. NAVIN PRAKASH
Orders
Case Summary: C.A. No. 003326/2007 On March 6, 2014, the Supreme Court heard the Commissioner of Sales Tax, U.P.'s appeal against S/S Garg Associates Pvt. Ltd. The Court rejected both Civil Appeals (No. 3326 and 3359 of 2007), finding the tax effect involved to be insignificant. However, the Court kept the underlying question of law open for consideration in a more appropriate case with greater financial stakes. This case analysis is maintained by casestatus.in based on publicly available court records.
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