Supreme Court of India
State of Karnataka and Ors. v. M/s Sri Chamundeswari Sugar Ltd.
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From the 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 ;Jmount paid by purchaser to cane-grower as advance over and 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 SAP irrelevant - Agreement
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