Supreme Court · 1999 INSC 570 · Decided 17 December 1999
E.I.D. Parry (I) LTD. v. ASST. COMMR. of Commercial Taxes and ANR.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 570 · [1999] SUPP. 5 S.C.R. 466
- Case number
- CIVIL APPEAL No. 7517/1998
- Decided
- 17 December 1999
- Bench
- G.T. NANAVATI, V.N. KHARE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
SALES TAX: Tamil Nadu General Sales Tax Act, 1959- Section 2(r), Explanation (2)(ii)-Turnover-planting subsidy paid to sugarcane growers as an incentive by sugar company for growing good quality sugarcane-Part C of transport charges for bringing produce to factory gate borne by the company as per turnover-Held, Planting subsidy and transport charges constitute '"turnover"- Madras Sugar Factories Control Act, 1949-Sugarcane (C ontro/) Order, I 966. D Section 12(2), (5)-Penalty-Failure to include planting subsidy and transport charges as taxable turnover in returns filed by
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