IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No. 4463 OF 2012 M/S PARMARTH IRON PVT. LTD. … APPELLANT Versus THE STATE OF UTTAR PRADESH THR. SECRETARY & ORS. … RESPONDENTS WITH C.A. No. 4457/2012 C.A. No. 4460/2012 C.A. No. 4458/2012 C.A. No. 4466/2012 C.A. No. 4465/2012 C.A. No. 4459/2012 C.A. No. 4461/2012 O R D E R 1. Since the issues raised in all the captioned appeals are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. The appellants before us had questioned the legality and validity of the levy of tax on entry of goods into the local area for consumption, use or sale therein under the provisions of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 (U.P. Act No. 30 of 2007) before the High Court. The challenge to the constitutional validity failed. In such circumstances, referred to above, they all have come in appeal before this Court. 3. We heard the learned counsel for the parties. 4. We need not now adjudicate these appeals in light of the
2. Constitution Bench judgment of this Court in Jindal Stainless Ltd. & Anr. vs. State of Haryana & Ors. , (2017) 12 SCC 1. 5. These appeals are disposed of accordingly. 6. As a sequel to disposal of these appeals, the pending application, if any, also stand disposed of. .........................J. (J.B. PARDIWALA) ..............…….........J. (SANDEEP MEHTA) NEW DELHI; SEPTEMBER 11, 2025.
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Nos. 5562-5564 OF 2014 UNION OF INDIA THR.GENERAL MANAGER AND ANR. … APPELLANTS Versus ADDITIONAL COMMISSIONER GRADE-I AND ORS. … RESPONDENTS O R D E R 1. These appeals by the Union of India, through General Manager, North Central Railway, Allahabad, U.P., are directed against the order dated 03.04.2013, passed by the High Court of Judicature at Allahabad, holding that the Railways is liable to pay entry tax on goods brought into the local area. 2. We need not now adjudicate these appeals in view of the pronouncement of judgment by this Court in Jindal Stainless Ltd. & Anr. vs. State of Haryana & Ors. , (2017) 12 SCC 1 as also keeping in view the order passed by this Court in Senior Divisional Mechanical Engineer vs. State of Orissa & Others (C.A. No.4934/2008 and other connected appeals), decided on 07.08.2008. 3. These appeals are, accordingly, dismissed. 4. It is needless to clarify that we have reserved the liberty for the parties to challenge the Assessment Order in accordance with law. 5. As a sequel to dismissal of these appeals, the
2. application for intervention/impleamdment also stands disposed of. .........................J. (J.B. PARDIWALA) ..............…….........J. (SANDEEP MEHTA) NEW DELHI; SEPTEMBER 11, 2025.
ITEM NO.107 COURT NO.6 SECTION III-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s).4463/2012 M/S PARMARTH IRON PVT. LTD. Appellant(s) VERSUS THE STATE OF UTTAR PRADESH THR. SECRETARY & ORS. Respondent(s) WITH C.A. No. 4457/2012 (III-A) C.A. No. 4460/2012 (III-A) C.A. No. 4458/2012 (III-A) C.A. No. 4466/2012 (III-A) C.A. No. 4465/2012 (III-A) C.A. No. 4459/2012 (III-A) C.A. No. 4461/2012 (III-A) C.A. No. 5562-5564/2014 (III-A) IA No. 138240/2017 - INTERVENTION/IMPLEADMENT IA No. 81867/2025 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES Date : 11-09-2025 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE SANDEEP MEHTA For Appellant(s) Mr. Ujjwal A. Rana, Adv. Mr. Himanshu Mehta, Adv. For M/S. Gagrat and Co., AOR Mr. Vivek Gupta, AOR Mr. V. N. Koura, Adv. Mrs. Paramjeet Benipal, Adv. Mr. Avneesh Arputham, Adv. Mr. Ankit Sharma, Adv. For M/S. Arputham Aruna And Co, AOR Mr. Rakesh Garg, Adv. Mr. Ashish Gopal Garg, Adv. Ms. Shweta Garg, AOR Ms. Richa Kapoor, AOR Mr. Kunal Anand, Adv. Mr. Rohit Malik, Adv. Ms. Shisham Pradhan, Adv. Mr. Sudarshan Lamba, AOR
2. For Respondent(s) Mr. Raghavendra P.Shankar, A.S.G. Mr. Sudarshan Lamba, AOR Mr. Karan Lahiri, Adv. Mr. Mayank Pandey, Adv. Mr. Harish Pandey, Adv. Ms. Priyanka Das, Adv. Ms. Aastha Singh, Adv. Mr. Amrish Kumar, Adv. Mr. Bhakti Vardhan Singh, AOR UPON hearing the counsel the Court made the following O R D E R C.A.No.4463/2012, C.A. No. 4457/2012, C.A. No. 4460/2012, C.A. No. 4458/2012, C.A. No. 4466/2012, C.A. No. 4465/2012, C.A. No.4459/2012 and C.A. No. 4461/2012 1. The appeals are disposed of in terms of the signed order. 2. As a sequel to disposal of these appeals, the pending application, if any, also stand disposed of. C.A. Nos. 5562-5564/2014 1. The appeals are dismissed in terms of the signed order. 2. As a sequel to dismissal of these appeals, the application for intervention/impleamdment also stands disposed of. (SATISH KUMAR YADAV) (POOJA SHARMA) ADDITIONAL REGISTRAR COURT MASTER (NSH) (Two Signed orders, one in C.A. No.4463/12 and connected matters and the another in C.A.Nos. 5562-5564/2014 are placed on the file)
ITEM NO.37 COURT NO.3 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s).5562-5564/2014 UNION OF INDIA & ANR. Appellant(s) VERSUS ADDITIONAL COMMISSIONER GRADE-I & ORS. Respondent(s) (With prayer for interim relief and office report) Date : 08/10/2014 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE UDAY UMESH LALIT For Appellant(s) Mr. P.C. Agrawal,Sr.Adv. Ms. Anjani Aiyagari,Adv. Mr. Syed Tanveer Ahmad,Adv. Ms. Sukhbeer Kaur Bajwa,Adv. Mr. Shreekant N. Terdal,Adv. (Not present) For Respondent(s) Mr. Ravi Prakash Mehrotra,Adv. Mr. Vibhu Tiwari,Adv. UPON hearing the counsel the Court made the following O R D E R To be notified in the normal course. (Sarita Purohit) (H.S. Parasher) Court Master Court Master
SECTION IIIA IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PRAYER FOR INTERIM RELIEF IN CIVIL APPEAL NO. 55625564 OF 2014 UNION OF INDIA & ANR. ...APPELLANTS VERSUS ADDITIONAL COMMISSIONER GRADE – I & ORS. ….RESPONDENT OFFICE REPORT The matter alongwith Prayer for interim Relief abovementioned was listed before the Hon'ble Court on 5 th May, 2014 when the Hon'ble Court was pleased to pass the following Order : “ Delay condoned. Leave granted. Issue notice on the prayer for interim relief, returnable on 21 st July, 2014. Tag with Civil Appeal No. 4456 of 2012 @ SLP(C) No. 13653 of 2012.” It is submitted that Prayer for interim Relief abovementioned was listed before the Hon'ble Court on 21 st July, 2014 when the Hon'ble Court was pleased to pass the following Order : “Issue fresh notice to the unserved respondents, returnable on 8 th October, 2014. Dasti service, in addition, is permitted.” Pursuant to the aforesaid Order, notice on prayer for interim relief was issued to unserved respondent No. 3 through Registered A.D post as well Dasti. Mr. Ravi Prakash Mehrotra, Advocate has on 3 rd September, 2014 filed Vakalatnama / appearance and Counter Affidavit on behalf of all the three respondents. Counter Affidavit has been included in Appeal paperBooks. Service of notice is complete. Prayer for interim relief in the matters abovementioned is listed before the Hon'ble Court with this office report. DATED THIS THE 24TH DAY OF SEPTEMBER, 2014. ASSISTANT REGISTRAR
Copy To: Mr. S. N. Terdol, Advocate Mr. Ravi Prakash Mehrotra, Advocate ASSISTANT REGISTRAR hm2
ITEM NO.37 COURT NO.3 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s).5562-5564/2014 UNION OF INDIA & ANR. Appellant(s) VERSUS ADDITIONAL COMMISSIONER GRADE-I & ORS. Respondent(s) (With prayer for interim relief and office report) Date : 08/10/2014 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE UDAY UMESH LALIT For Appellant(s) Mr. P.C. Agrawal,Sr.Adv. Ms. Anjani Aiyagari,Adv. Mr. Syed Tanveer Ahmad,Adv. Ms. Sukhbeer Kaur Bajwa,Adv. Mr. Shreekant N. Terdal,Adv.(Not present) For Respondent(s) Mr. Ravi Prakash Mehrotra,Adv. Mr. Vibhu Tiwari,Adv. UPON hearing the counsel the Court made the following O R D E R To be notified in the normal course. (Sarita Purohit) (H.S. Parasher) Court Master Court MasterSignature Not VerifiedDigitally signed bySarita PurohitDate: 2014.10.1111:02:59 ISTReason:
SECTION IIIA IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PRAYER FOR INTERIM RELIEF IN CIVIL APPEAL NOS. 55625564 OF 2014 UNION OF INDIA & ANR. ….APPELLANTS VERSUS ADDITIONAL COMMISSIONER GRADE I & ORS. ….RESPONDENTS OFFICE REPORT The matters alongwith Prayer for Interim Relief above mentioned was listed before the Hon'ble Court on 5 th May, 2014 when the Hon'ble Court was pleased to pass the following Order :- It is submitted that pursuant to the aforesaid order notice on prayer for interim relief was issued to all the three respondents on 6 th June, 2014. A.D cards duly signed and stamped have been received back from Respondents Nos. 1 and 2 but no one has entered appearance on behalf of them. Neither A.D card nor unserved cover has containing notice has been received back from Respondent No. 3 so far. Service of notice is incomplete. The Prayer for Interim relief in the matters above-mentioned is listed before the Hon'ble Court with this Office Report. DATED THIS THE 17TH DAY OF JULY, 2014 ASSISTANT REGISTRAR Copy to :- Mr. S.N. Terdal, Advocate Mr. Ravi Prakash Mehrotra, Advocate ASSISTANT REGISTRAR hm2 “ Delay condoned. Leave granted. Issue notice on the prayer for interim relief, returnable on 21st july 2014. Tag with Civil Appeal No.4456 of 2014 @ SLP(C) No.13653 of 2012.”
^ ITEM NO.67 COURT NO.4 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s).5562-5564/2014 UNION OF INDIA & ANR. Appellant(s) VERSUS ADDITIONAL COMMISSIONER GRADE-I & ORS. Respondent(s) (With prayer for interim relief and office report) Date : 21/07/2014 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE VIKRAMAJIT SEN For Appellant(s) Mr. P.C. Agarwal,Sr.Adv. Ms. Anjani Aiyagari,Adv. Mr. S.T. Ahmed,Adv. Mr. Shreekant N. Terdal,Adv.(Not present) For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue fresh notice to the unserved respondents, returnable on 8th October, 2014. Dasti service, in addition, is permitted. (Sarita Purohit) (Sneh Bala Mehra) Court Master Assistant RegistrarSignature Not VerifiedDigitally signed bySarita PurohitDate: 2014.07.2414:50:22 ISTReason:
úITEM NO.35 COURT NO.9 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (C)........../2014 CC 3917-3919/2014(From the judgement and order dated 03/04/2013 in WPC No.879/2008,WPC No.880/2008 & WPC No.881/2008 of The HIGH COURT OF JUDICATUREAT ALLAHABAD)UNION OF INDIA & ANR. Petitioner(s) VERSUSADDITIONAL COMMISSIONER GRADE-I & ORS. Respondent(s)WITH I.A.1 (C/delay in filing SLP,c/delay in refiling SLP)Date: 05/05/2014 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE SHIVA KIRTI SINGHFor Petitioner(s) Mr. P.C. Agarwal,Sr.Adv. Ms. Anjani Aiyagari,Adv. Mr. Syed Tanweer Ahmed,Adv. Mr. Amboj Agarwal,Adv. Mr. Shreekant N. Terdal,Adv.(Not present)For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Leave granted. Issue notice on the prayer for interim relief, returnable on 21st July, 2014. Tag with Civil Appeal No.4456 of 2014 @ SLP(C) No.13653 of 2012. (Sarita Purohit) (Sneh Bala Mehra) Court Master Assistant Registrar
@ITEM NO.19 COURT NO.10 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2014 CC 3917-3919/2014(From the judgement and order dated 03/04/2013 in WPCNo.879/2008, WPC No.880/2008WPC No.881/2008 of The HIGH COURT OFJUDICATURE AT ALLAHABAD)UNION OF INDIA & ANR. Petitioner(s) VERSUSADDITIONAL COMMISSIONER GRADE-I & ORS. Respondent(s)(With appln(s) for c/delay in filing SLP, c/delay in refilingSLP)Date: 07/04/2014 These Petitions were called on for hearingtoday.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE SHIVA KIRTI SINGHFor Petitioner(s) Mr. P.C. Agarwal, Sr. Adv. Mr. Ambuj Agarwal, Adv. Ms. Anjani Aiyagari, Adv. Mr. Shreekant N. Terdal, Adv. (N.P.)For Respondent(s) UPON hearing counsel the Court made the following O R D E R Learned senior counsel appearing for the petitioners hassubmitted that the Judgment delivered in the case of RTC Vs.State of U.P., which has been referred to in the impugnedJudgment, has also been challenged in this Court. Learned counsel prays for some time for getting thedetails with regard to the said Special Leave Petition. List on 05.05.2014. (Jayant Kumar Arora) (Sneh Bala Mehra) Sr. P.A. Assistant Registrar
"ITEM NO.87 REGISTRAR COURT.2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 4464 OF 2012 BEFORE THE REGISTRAR SUNIL THOMASM/S SPECIALITIES ALUMINIUM GRILLS P.LD. Appellant (s) VERSUSSTATE OF U.P.& ORS. Respondent(s)With C.A.Nos.4460 and 4462/2012Date: 31/07/2012 This Appeal was called on for hearing today.For Appellant(s) Dr. Kailash Chand,Adv. Ms. Shweta Garg,Adv. Mr. Rakesh Garg,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Ld. counsel for the appellant seeks a week's time for furnishing spare copy of the pleadings. Granted. List the matters on 19.9.2012.| | |(SUNIL THOMAS) ||s | |Registrar |