STATE OF UTTARANCHAL (NOW UTTARAKHAND) vs M/S POLYPLEX CORP.LTD. — C.A. No. 6706/2018

Case under Section III-A. Status: Disposed.

Disposed

CNR: SCIN010324912008

Filing Date

10-Nov-2008

Registration No

C.A. No. 6706/2018

Diary Number

32491/2008

Order Date

16-Jul-2018

Document Type

ROP - of Main Case

Disposal Type

Leave Granted & Disposed off

Last updated 07-Jul-2026

Acts & Sections

Section III-A

Petitioner(s)

  1. 1.STATE OF UTTARANCHAL (NOW UTTARAKHAND)

    Adv. JATINDER KUMAR BHATIA

Respondent(s)

  1. 1.M/S POLYPLEX CORP.LTD.

Case History

  1. Case disposedDisposed

  2. 16-Jul-2018

    ROP - of Main CaseView PDF

  3. 16-Jul-2018

    Fixed Date by Court

    Hon'ble Mr. Justice Ranjan Gogoi, Hon'ble Mrs. Justice R. Banumathi and Hon'ble Mr. Justice Navin Sinha

  4. 10-Nov-2008

    Case filed

    Registration No. C.A. No. 6706/2018

View Full Judgment
casestatus.in Summary

Summary: State of Uttarakhand v. M/S Polyplex Corporation Limited Outcome: The Supreme Court allowed the State's appeals and set aside the High Court's order that had invalidated the entry tax levy on Polyplex's goods. The Court rejected the High Court's reliance on the "compensatory tax" theory, noting a Nine-Judge Bench had determined this theory lacks juristic basis. The Court also dismissed respondent's arguments regarding imported goods liability, citing settled precedent. Key Finding: Entry tax on goods entering Uttarakhand was lawfully levied and the High Court's interference could not be sustained. This case analysis is maintained by casestatus.in based on publicly available court records.

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