Supreme Court of India
C.I.T. Bombay v. Tasgaon Taluka S.S.K. Ltd.
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.
What the Court ordered
In view of the above and for the reasons stated above, the question of law is answered accordingly, partly in favour of the department and partly in favour of the assessee.
Judgment, page 18
From the headnote
Sugar Cane (Control) Order, 1966: Clause 3 and 5A – Determination of price – The additional price is determined under Clause 5A at the end of the season and as per Second Schedule to the Control Order, 1966 – Therefore, at the time when the addit ional purchase price is determined/fixed under Clause 5A, the accounts are settled and the particulars are provided by the concerned cooperative society what will be the expenditure; w hat can be the profit etc. – So far as the Statutory Minimum Price (SMP) det ermined under Clause 3 of the Control Order, 1966 by the Ce ntral Government is concerned,
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