Supreme Court of India

Wave Industries Pvt. Ltd. v. State of U.P. & Ors.

Neutral citation
Reported as [2022] 16 S.C.R. 1130
Bench K.M. Joseph and Hrishikesh Roy JJ.
Decided 15 December 2022

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 foregoing, t he liability in question, not being a contingent liability, cannot be fastened on the shoulders of the appellant.

Judgment, page 11

From the headnote

Liability – Slump Sale Agreement dated 17.07.2010, followed by a sale deed, was entered into between U.P State Sugar Corporation Limited-Seller (UPSSCL) and Appellant-Purchaser for UPSSCL’s loss making Amroha sugar mill – Dispute ar ose w.r.t outstanding liability of unpaid duty, penalty, and intere st, if to be discharged by the seller or the purchaser – Subsisting dues arising out of transactions occurring on dates prior to the sa le, if contingent or conditional liability or an accrued liability wh ich may be computed or discharged at a subsequent date – Held: The re is no dispute that the

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