Supreme Court · 2005 INSC 247 · Decided 3 May 2005
D. Parry (India) LTD. v. Assistant Commissioner of Commercial Taxes, Chennai
- Court
- Supreme Court of India
- Citation
- 2005 INSC 247 · [2005] 3 S.C.R. 1144
- Case number
- CIVIL APPEAL No. 6448/2002
- Decided
- 3 May 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 215
Headnote
Sugarcane (Control) Order, 1966-Clause 5-A; Tamil Nadu ·General Sales Tax Act, 1959-Sections 13(2), 24(3)-lnterest on non-payment oftax­ Sugar producers purchasing sugarcane required to pay a minimum price and C additional price under Clause 5-A which is determinable only at the end of tax on minimum price­ After determination of Clause 5-A price, assessee filing revised return and paying tax-Assessing Officer demanding interest on the Clause 5-A price from the date of purchase of sugarcane till payment of tax-Sustainability D of-Held: Clause 5-A price is determinable only
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