2026 INSC 195
1
REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S). 2557-2578 OF 2026
[Arising out of SLP (C) Nos. 6074 – 6095 of 2019]
M/S HAMDARD (WAKF) LABORATORIES … APPELLANT(S)
VERSUS
COMMISSIONER, COMMERCIAL TAX,
U.P. COMMERCIAL … RESPONDENT(S)
WITH
CIVIL APPEAL NO. 2579 OF 2026
[Arising out of SLP (C) No. 16125 of 2022]
M/S HAMDARD (WAKF) LABORATORIES … APPELLANT(S)
VERSUS
COMMISSIONER, COMMERCIAL TAX,
U.P. COMMERCIAL … RESPONDENT(S)
J U D G M E N T
R. MAHADEVAN, J.
Leave granted.
2. The present batch of appeals arises out of the common judgment and
order dated 02.07.2018 passed by the High Court of Judicature at Allahabad1 in
Sales / Trade Tax Revision Nos. 617 of 2012, 527 of 2015, 383 of 2017, 410 of
1 Hereinafter referred to as “the High Court”
2
2017, 47 of 2018, 528 of 2015, 529 of 2015, 7 of 2018, 8 of 2018, 9 of 2018,
457 of 2012, 458 of 2012, 459 of 2012, 460 of 2012, 461 of 2012, 462 of 2012,
464 of 2012, 465 of 2012, 466 of 2012, 467 of 2012, 468 of 2012 and 469 of
2012, whereby the High Court dismissed the revisions preferred by the appellant
and affirmed the order of the Commercial Tax Tribunal, Ghaziabad2 holding
that the appellant’s product “Sharbat Rooh Afza” was liable to Sales Tax /
Value Added T...