2025 (9) TMI 1267

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..... 4461/2012. - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MR. JUSTICE J.B. PARDIWALA AND HON&#39;BLE MR. JUSTICE SANDEEP MEHTA For the Appellant(s) Mr. Ujjwal A. Rana, Adv., Mr. Himanshu Mehta, Adv., For M/S. Gagrat and Co., AOR,Mr. Vivek Gupta, AOR, Mr. V. N. Koura, Adv., Mrs. Paramjeet Benipal, Adv., Mr. Avneesh Arputham, Adv., Mr. Ankit Sharma, Adv., For M/S. Arputham Aruna And Co, AOR, Mr. Ra....

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.... the provisions of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 (U.P. Act No. 30 of 2007) before the High Court. The challenge to the constitutional validity failed. In such circumstances, referred to above, they all have come in appeal before this Court. 3. We heard the learned counsel for the parties. 4. We need not now adjudicate these appeals in light of the Constitution Ben....