S.J.S.MOTORS vs THE STATE OF UTTAR PRADESH INSTITUTIONAL FINANCE (TAX AND REGISTRATION) THR. PRINCIPAL SECRETARY — C.A. No. 3946/2012
Status: Disposed.
CNR: SCIN010105002012
Filing Date
26-Mar-2012
Registration No
C.A. No. 3946/2012
Diary Number
10500/2012
Order Date
13-Dec-2017
Document Type
ROP - of Main Case
Last updated 24-Mar-2026
Petitioner(s)
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1.S.J.S.MOTORS
Respondent(s)
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1.THE STATE OF UTTAR PRADESH INSTITUTIONAL FINANCE (TAX AND REGISTRATION) THR. PRINCIPAL SECRETARY
Case History
Summary The Supreme Court heard consolidated appeals by Vardhaman Motors and others challenging the Allahabad High Court's judgment upholding the constitutional validity of the U.P. Tax on Entry of Goods Into Local Areas Act, 2007. The Court granted special leave to appeal and passed a conditional interim stay: appellants must deposit 50% of accrued tax arrears and furnish bank guarantees for the balance within four weeks; future tax demands require similar deposits; and the State may encash guarantees if appellants lose the final hearing. This case analysis is maintained by casestatus.in based on publicly available court records.
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