Supreme Court · 2001 INSC 451 · Decided 19 September 2001
M/S. Neyveli Lignite Corporation LTD. v. Commercial Tax Officer, Cuddalore and ANR.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 451 · [2001] SUPP. 3 S.C.R. 163
- Case number
- CIVIL APPEAL No. 5670/2000
- Decided
- 19 September 2001
- Bench
- B.N. KIRPAL, S.N. PHUKAN, P. VENKATARAMA REDDI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Tamil Nadu General Sales Tax Act : Section 2(n) & (r) and 3. Sales Tax-Fertilizer-Subsidy on-Liability to sales tax-AY 1996-97- Maximum sale price of fertilizer fixed under Fertiliser (Control) Order­ Subsidy, being difference between retention price and selling price, given to of sales made by a dealer forms part of his taxable turnover-The two payments, namely, the subsidy and sale price, are independent of each other-Subsidy is not part of sale price-Hence, not liable to sales tax-Essential Commodities Act, 1955, S.3-Fertilizer (Control) Order, 1985. The appellant
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