Supreme Court of India
M/s. V.V.S. Sugars Etc. Etc. v. Govt. of Andhra Pradesh and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
From the headnote
P. Sugarcane (Regulation of Supply and Purchase) Act, 1961/ .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- Provision for payment of interest on delayed payment of tax-Section 21 amended 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 statute must be interpreted
Where later benches applied it
- 2019 Indian Oil Corporation Limited v. State of U.P. & Ors.
- 2015 M/s. Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise & Anr.
- 2017 The State of Karnataka v. M/s. M. K. Agro Tech. Pvt. Ltd.
Of those, 2 followed · 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.