2024 (2) TMI 1247 - SCH - VAT and Sales Tax

Supreme Court Dismisses Petition, Concludes Case and Disposes All Pending Applications, Finalizing Legal Proceedings.

The SC dismissed the special leave petition, resulting in the conclusion of the case. All pending applications associated with the petition were also ... Classification of goods - Ujala Supreme - classifiable under Entry No. No.54 (113) of Schedule-A, Part II-A of H.P. VAT Act, 2005 as ‘synthetic organic colouring matter’ or not? - It was held by High Court that The product ‘Ujala Supreme’ is held liable for VAT under H.P. VAT Act at the rate which is applicable for items against Entry 54(113) of the Part-II of Schedule-A of H.P. VAT Act - HELD THAT:- It is not required to interfere in the matter(s) - SLP dismissed. Upon hearing learned counsel and after consideration, 'Delay condoned.' The Court observed it was 'not inclined to interfere in the matter(s)' and held that 'The special leave petition is, accordingly, dismissed.' The order follows a hearing of counsel and disposes of all pending application(s). The determination rests on the Court's exercise of discretionary jurisdiction by refusing special leave, without further intervention on the merits.