Supreme Court · 1996 INSC 206 · Decided 8 February 1996
State of Tamil Nadu v. Kothari Sugars and Chemicals LTD .
- Court
- Supreme Court of India
- Citation
- 1996 INSC 206 · [1996] 2 S.C.R. 275
- Case number
- CIVIL APPEAL No. 11083/1995
- Decided
- 8 February 1996
- Bench
- J.S. VERMA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Sugarcane (Control) Order, 1966: Clauses 3 and 5-A. Purchase tax--Over and above minimum and additional cane p1ices-Paid by purchaser to cane grower as advance in anticipation of C fixation of additional cane price-Held: such excess amount paid-Not part of total price of sugarcane-Hence amount-Unless there was agree­ ment between grower and purchaser for payment of higher p1ice-Such agree­ ment must be proved as fact-Court must record a clear finding to the effect-Essential Commodities Act, 1955. D The Central Government was empowered under Clause 3 of the Sugarcane
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