In Brief
This judgment deals with a Special Leave Petition filed by the Commissioner of Commercial Tax, Uttar Pradesh and others challenging a High Court decision dated 31 October 2012 from the Allahabad High Court. The Supreme Court, by a two-judge bench on 13 January 2017, granted leave to appeal, permitting the petition to proceed to substantive hearing. The precise underlying commercial tax dispute is not detailed in the order as it contains only the leave-granting portion.
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