STATE OF U.P. AND ANR. vs ANNAPURNA BISCUIT MFG. CO.

The Supreme Court upheld the constitutionality of Section 29-A of the U.P. Sales Tax Act, which allows for refunds in special cases, against the Allahabad High Court's ruling declaring it unconstitutional. The Court referenced Section 8-A(4) and the precedent set in Commissioner of Sales Tax v. Ganga Sugar Corporation Ltd., affirming that the State Legislature has the authority to legislate on tax matters under Entry 54 of List II in the Seventh Schedule of the Constitution. The appeal was allowed, and the High Court's decision was reversed.