COMMNR. OF TRADE TAX , U.P. vs S/S INTERNATIONAL ELECTRODES, MANAGER (DEAD) THROUGH L.RS. — C.A. No. 7830 - 7832/2009

Case under Section III-A. Status: Disposed.

Disposed

CNR: SCIN010270782004

Filing Date

13-Dec-2004

Registration No

C.A. No. 7830 - 7832/2009

Diary Number

27078/2004

Order Date

19-Sep-2017

Document Type

ROP - of Main Case

Disposal Type

Disposed Off

Last updated 01-Jul-2026

Acts & Sections

Section III-A

Petitioner(s)

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

    Adv. GUNNAM VENKATESWARA RAO

Respondent(s)

  1. 1.S/S INTERNATIONAL ELECTRODES, MANAGER (DEAD) THROUGH L.RS.

    Adv. RAJESH KUMAR

Case History

  1. Case disposedDisposed

  2. 19-Sep-2017

    ROP - of Main CaseView PDF

  3. 19-Sep-2017

    Ordinary

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha

  4. 14-Sep-2017

    Ordinary

    Hon'ble Mr. Justice Ranjan Gogoi, Hon'ble Mr. Justice Abhay Manohar Sapre and Hon'ble Mr. Justice Navin Sinha

  5. 12-Sep-2017

    ROP - of Main CaseView PDF

  6. 12-Sep-2017

    First hearing

    Initial hearing scheduled

  7. 05-Nov-2014

    ROP - of Main CaseView PDF

  8. 05-Nov-2014

    ROP - of Main CaseView PDF

  9. 11-Aug-2014

    ROP - of Main CaseView PDF

  10. 12-Sep-2013

    ROP - of Main CaseView PDF

  11. 15-Apr-2013

    ROP - of Main CaseView PDF

  12. 06-Nov-2009

    ROP - of Main CaseView PDF

  13. 14-Sep-2009

    ROPView PDF

  14. 15-Apr-2009

    ROPView PDF

  15. 10-Dec-2008

    ROP - of Main CaseView PDF

  16. 25-Nov-2008

    ROP - of Main CaseView PDF

  17. 11-Nov-2008

    ROP - of Main CaseView PDF

  18. 16-Oct-2008

    ROP - of Main CaseView PDF

  19. 08-Sep-2008

    ROP - of Main CaseView PDF

  20. 04-Aug-2008

    ROP - of Main CaseView PDF

  21. 04-Apr-2008

    ROPView PDF

  22. 26-Feb-2008

    ROP - of Main CaseView PDF

  23. 31-Jan-2008

    ROP - of Main CaseView PDF

  24. 24-Jan-2008

    ROP - of Main CaseView PDF

  25. 24-Jan-2008

    ROP - of Main CaseView PDF

  26. 24-Jan-2008

    ROP - of Main CaseView PDF

  27. 11-Oct-2007

    ROP - of Main CaseView PDF

  28. 18-Jul-2007

    ROP - of Main CaseView PDF

  29. 13-Jul-2007

    ROPView PDF

  30. 20-Sep-2006

    ROP - of Main CaseView PDF

  31. 18-Jul-2005

    ROPView PDF

  32. 01-Apr-2005

    ROPView PDF

  33. 17-Jan-2005

    ROP - of Main CaseView PDF

  34. 13-Dec-2004

    Case filed

    Registration No. C.A. No. 7830 - 7832/2009

View Full Judgment
casestatus.in Summary

CASE SUMMARY The Supreme Court upheld the High Court's decision that iron wire extracted from iron rods constitutes the same commodity and cannot be taxed separately under U.P. Trade Tax Act. The Court held that extraction of wires from rods does not constitute a manufacturing activity, relying on the Collector of Central Excise v. Technoweld Industries precedent. Revenue appeals were dismissed; assessee's appeal allowed (September 19, 2017). This case analysis is maintained by casestatus.in based on publicly available court records.

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