M/S TANYA AUTOMOBILES vs THE STATE OF UTTAR PRADESH — C.A. No. 5799/2012

Case under Indirect Taxation : Entry Tax, Motor Vehicle Tax, Purchase Tax, Entertainment Tax, Terminal Tax, Octroi, Toll Tax, Professional Tax, Gold Control Act, Hotel Receipts Tax Act, Water and Sewage Tax, Luxury Tax, Cess Acts Section III-A. Status: PENDING.

CNR: SCIN010106962012

PENDING

Filing Date

28-Mar-2012

Registration No

C.A. No. 5799/2012

Diary Number

10696/2012

Order Date

09-Sep-2015

Document Type

ROP - of Main Case

Data as of 03-Apr-2026

Acts & Sections

Indirect Taxation : Entry tax, motor vehicle tax, purchase tax, entertainment tax, terminal tax, octroi, toll tax, professional tax, Gold Control Act, Hotel Receipts Tax Act, Water and sewage Tax, luxury tax, Cess Acts Section III-A

Petitioner(s)

M/S TANYA AUTOMOBILES

Adv. VIVEK GUPTA[P-1]

Respondent(s)

THE STATE OF UTTAR PRADESH

Adv. BHAKTI VARDHAN SINGH[R-1] BHAKTI VARDHAN SINGH[R-2] BHAKTI VARDHAN SINGH[R-3]

Orders

View Full Judgment
casestatus.in Summary

The Supreme Court admitted the SLP filed by M/S Tanya Automobiles challenging the Allahabad High Court's order upholding the U.P. Tax on Entry of Goods Into Local Areas Act, 2007, and issued notice to respondents. The Court granted a conditional stay on the impugned order, directing the appellant to deposit 50% of accrued tax liability and furnish a bank guarantee for the balance within four weeks, failing which the interim order stands automatically vacated. The appellant must continue paying current taxes, while the State is restrained from taking coercive recovery steps during pendency of the appeal. This case analysis is maintained by casestatus.in based on publicly available court records.

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