Supreme Court of India
Agricultural Income Tax Officer &anr. v. Goodricke Group Ltd. &anr.
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1 Supreme Court bench has cited this judgment.
From the headnote
Gess - Refund - Entitlement to refund of cess paid with interest 12 % pa - Rural employment cess and education cess - Levy of- High Court on basis of interim orders passed in Buxa Dooars's case and Goodricke's case held that for o the period pn"or to the Amendment Act of 1989, respondent entitled to refund of cess paid by it with interest 12 % pa, and interest would only be payable after assessment orders are passed - However, interim order in Buxa's case was substituted by the final order which held that the charging Sections under the 1976 Act and the 1973 Act were inva/id Subsequently,
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