1990 (9) TMI 8

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..... erest paid on delayed payment of cane cess and purchase tax is allowable as a business expenditure. - Civil Appeals Nos 782 and 783 (NT) of 1976. - - - Dated:- 14-9-1990 - K. N. SINGH, K. JAGANNATHA SHETTY AND KULDIP SINGH JJ. For the Appellant : Dr. V. Gauri Shankar, Senior Advocate (S. Rajappa and Ms. A. Subhashini, Advocates) For the Respondent : Rani Chhabra, Advocate ORDER .....

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