Supreme Court of India
D. Parry (india) Ltd. v. Assistant Commissioner of Commercial Taxes, Chennai
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.
From the headnote
Sugarcane (Control) Order, 1966-Clause 5- ; Tamil Nadu ·General Sales Tax Act, 1959-Sections 13(2), 24(3)-lnterest on non-payment oftax Sugar producers purchasing sugarcane required to pay a minimum price and additional price under Clause 5- which is determinable only at the end of sugar year-Assessee filing monthly return and paying tax on minimum price After determination of Clause 5- price, assessee filing revised return and paying tax-Assessing Officer demanding interest on the Clause 5- price from the date of purchase of sugarcane till payment of tax-Sustainability of-Held: Clause 5-
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