M/S. KUMAR PAINTS & MILLS STORES vs COMMNR. OF TRADE TAX, U.P. — C.A. No. 2350/2004

Summary: Kumar Paints & Mills Stores, an Asian Paints retailer since 1986, appealed a High Court decision holding that dealers must pay sales tax on paint after adding colourants (stainers) via the Dealer Tinting System. The Supreme Court set aside the High Court judgment and remitted the case for fresh consideration alongside Trade Tax Revision No. 1550/05, noting that a subsequent Tribunal decision took a conflicting view that the manufacturer supplied finished paint subject to single-point tax. The Court left it to the High Court's discretion to decide based on existing evidence or remand for additional evidence. Interventions were dismissed; no costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.