SAREE SANSAR vs GOVT. OF NCT OF DELHI — C.A. No. 3774/2011

Case under Indirect Taxation : Value Added Tax (Vat), State Sales Tax Act Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010321202006

Filing Date

07-Dec-2006

Registration No

C.A. No. 3774/2011

Diary Number

32120/2006

Order Date

21-Mar-2024

Document Type

Judgement - of Main Case

Neutral Citation

2024 INSC 240

Disposal Type

Dismissed

Last updated 02-Jul-2026

Acts & Sections

Indirect Taxation : Value Added Tax (VAT), State Sales Tax Act Section XIV-A

Petitioner(s)

  1. 1.SAREE SANSAR

    Adv. HIMANSHU SHEKHAR

Respondent(s)

  1. 1.GOVT. OF NCT OF DELHI

    Adv. GURMEET SINGH MAKKER[R-3] SHREEKANT NEELAPPA TERDAL[R-1]

Case History

  1. Case disposedDisposed

  2. 21-Mar-2024

    Judgement - of Main CaseView PDF

  3. 21-Mar-2024

    ROP - of Main CaseView PDF

  4. 21-Mar-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan

  5. 13-Sep-2023

    ROP - of Main CaseView PDF

  6. 13-Sep-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Sanjay Karol

  7. 13-Sep-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Sanjay Karol

  8. 16-Aug-2023

    ROP - of Main CaseView PDF

  9. 16-Aug-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Sanjay Karol

  10. 10-Aug-2023

    ROP - of Main CaseView PDF

  11. 10-Aug-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Sanjay Karol

  12. 09-Aug-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Sanjay Karol

  13. 03-Aug-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Sanjay Karol

  14. 13-Jul-2023

    ROP - of Main CaseView PDF

  15. 13-Jul-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Sanjay Karol

  16. 12-Jul-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Sanjay Karol

  17. 25-Apr-2019

    ROP - of Main CaseView PDF

  18. 25-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  19. 25-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  20. 24-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  21. 23-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  22. 11-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  23. 27-Mar-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  24. 28-Feb-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  25. 23-Jan-2019

    ROP - of Main CaseView PDF

  26. 23-Jan-2019

    Ordinary

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  27. 22-Jan-2019

    First hearing

    Initial hearing scheduled

  28. 03-Feb-2017

    ROP - of Main CaseView PDF

  29. 03-Feb-2017

    ROP - of Main CaseView PDF

  30. 24-Jan-2017

    ROP - of Main CaseView PDF

  31. 24-Jan-2017

    ROP - of Main CaseView PDF

  32. 11-Jan-2017

    ROP - of Main CaseView PDF

  33. 11-Jan-2017

    Office Report - of Main CaseView PDF

  34. 11-Jan-2017

    ROP - of Main CaseView PDF

  35. 24-Nov-2016

    ROP - of Main CaseView PDF

  36. 24-Nov-2016

    ROP - of Main CaseView PDF

  37. 21-Apr-2016

    ROP - of Main CaseView PDF

  38. 02-Mar-2016

    ROP - of Main CaseView PDF

  39. 02-Mar-2016

    ROP - of Main CaseView PDF

  40. 24-Feb-2016

    ROP - of Main CaseView PDF

  41. 24-Feb-2016

    ROP - of Main CaseView PDF

  42. 10-Feb-2016

    ROP - of Main CaseView PDF

  43. 10-Feb-2016

    ROP - of Main CaseView PDF

  44. 23-Apr-2014

    ROP - of Main CaseView PDF

  45. 25-Oct-2013

    ROP - of Main CaseView PDF

  46. 11-Apr-2011

    ROP - of Main CaseView PDF

  47. 14-Mar-2011

    ROP - of Main CaseView PDF

  48. 16-Nov-2007

    ROP - of Main CaseView PDF

  49. 25-Oct-2007

    ROP - of Main CaseView PDF

  50. 12-Jul-2007

    ROP - of Main CaseView PDF

  51. 24-Apr-2007

    ROP - of Main CaseView PDF

  52. 12-Mar-2007

    ROP - of Main CaseView PDF

  53. 07-Dec-2006

    Case filed

    Registration No. C.A. No. 3774/2011

  54. [ 2024 INSC 240 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed Saree Sansar's appeal challenging Delhi's 12% sales tax levy on silk fabric for January-March 2000. The Court held that since silk fabric was deleted from the Central Sales Tax Act's declared goods list in May 1968, Delhi was not restricted by the 4% ceiling on declared goods and could levy higher sales tax. The Court also rejected the argument that the Additional Duties of Excise Act barred sales tax, noting no additional excise duty was payable on silk fabric, and the ADE Act's proviso explicitly permitted states to levy sales tax. This case analysis is maintained by casestatus.in based on publicly available court records.

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