Supreme Court · 1999 INSC 207 · Decided 28 April 1999
M/S. V.V.S. Sugars ETC. ETC. v. GOVT. of Andhra Pradesh and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 207 · [1999] 2 S.C.R. 925
- Case number
- CIVIL APPEAL No. 903/1984
- Decided
- 28 April 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, S. RAJENDRA BABU, S.S.M. QUADRI, M.B. SHAH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
A.P. Sugarcane (Regulation of Supply and Purchase) Act, 1961/A.P. Sugarcane (Regulation of Supply and Purchase) Rules, 1961 : Section 21 (JD) (a), (4) & (5)/Rule 45(4)-Provisionfor levy of Purchase tax on sugarcane- C Provision for payment of interest on delayed payment w.e.f 29-12-1975, exempting tax on purchase of sugarca~e­ Challenged in a writ petition-High Court took the view that amendment to Section 21 was restricted to the crushing season 1975-76-Held no interest could be levied under Rule 45 of the said Rules-On appeal, Held : Taxing D statute
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