COMMNR. SALES TAX U.P., LUCKNOW vs SIVAYA GRAMODYOG SANSTHAN, MEERUT TH. ITS SECRETARY — C.A. No. 2262/2011
Case under Section III-A. Status: DISPOSED.
CNR: SCIN010123642004
Filing Date
21-Jun-2004
Registration No
C.A. No. 2262/2011
Diary Number
12364/2004
Order Date
10-Aug-2017
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Data as of 25-Jun-2026
Acts & Sections
Petitioner(s)
COMMNR. SALES TAX U.P., LUCKNOW
Adv. RAVI PRAKASH MEHROTRA (Dead / Retired / Elevated)
Respondent(s)
SIVAYA GRAMODYOG SANSTHAN, MEERUT TH. ITS SECRETARY
Hearing History
Judge: HON'BLE MR. JUSTICE J. CHELAMESWAR and HON'BLE MR. JUSTICE S. ABDUL NAZEER
Ordinary
Ordinary
| Date | Purpose |
|---|---|
| 10-Aug-2017 | Ordinary |
| 09-Aug-2017 | Ordinary |
Orders
Case Summary The Supreme Court dismissed the appeals filed by the Commissioner of Sales Tax, U.P., Lucknow against Sivaya Gramodyog Sansthan, Meerut, citing the low monetary value of the dispute. However, the Court left open the legal question of whether brick manufacture qualifies as a Cottage Pottery Industry under the 1979 U.P. notification, allowing this issue to be addressed in future cases. This case analysis is maintained by casestatus.in based on publicly available court records.
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