VST INDUSTRIES LIMITED versus THE STATE OF UTTAR PRADESH & ORS.

VST INDUSTRIES LIMITED versus THE STATE OF UTTAR PRADESH & ORS.

Pending final decision in writ petition, no further recovery of interest on arrears of Entry Tax will be made against appellant and any recovery of interest shall be subject to outcome of the writ petition.

Parties
Appellant: VST Industries Limited; Respondents: The State of Uttar Pradesh & Ors.
Jurisdiction
India
Judgment Date
22 April 2019
Procedural Posture
Civil Appeal / Disposed of
Outcome
appeal disposed of
Legal Topics
Entry Tax, Liability of Interest on Arrears
Tax Law Entry Tax Liability of Interest on Arrears

Case Brief

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Parties

VST Industries Limited

Appellant

The State of Uttar Pradesh & Ors.

Respondents

Procedural Posture

Civil Appeal / Disposed of

Legal Issues

  1. 1 Whether recovery of interest on arrears of Entry Tax should be stayed pending final decision of the writ petition under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007

Ratio Decidendi

Pending final decision in writ petition, no further recovery of interest on arrears of Entry Tax will be made against appellant and any recovery of interest shall be subject to outcome of the writ petition.

Court Disposition

appeal disposed of

Orders

  • No further recovery be affected against the appellant towards demand of interest on arrears of Entry Tax; recovery, if any, of interest from appellant subject to final outcome of writ petition.