Supreme Court · 2008 INSC 464 · Decided 8 April 2008
State of Karnataka and ORS. v. M/S Sri Chamundeswari Sugar LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 464 · [2008] 6 S.C.R. 16
- Case number
- CIVIL APPEAL No. 4934/2006
- Decided
- 8 April 2008
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM, AFTAB ALAM (3-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
Headnote
. Sales Tax. Karnataka Sales Tax Act, 1957 - Sugarcane (Control) Order, 1966 - Clause 5 and 3A - Purchase tax - Levy of - Purchase of sugarcane from cane growers - Liability of purchaser to pay purchase tax on excess E;Jmount paid by purchaser to cane-grower above minimum cane price and additional cane price - Held: Assessee paid State Advised Price (SAP) which is subject to certain adjustments - It cannot take the plea that because it was agreed by the grower and the purchaser that certain amount would be paid, does not render the amount paid as
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