Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1993 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (4) TMI 270 - SC - VAT and Sales TaxLevy of sales tax on the cane supplies made from areas in Madras State - Held that:- Appeal allowed. The stipulation in the G.O. Ms. No. 2260 cannot also be relied upon by the State of Tamil Nadu for sustaining the levy. A tax can be levied only by a statutory provision. This is not a case where the State of Tamil Nadu is seeking to enforce any agreement between the parties. It was an assessment under the Madras Act. In such a case, the agreement, if any, incorporated in G.O. Ms. No. 2260 is not relevant. In this view of the matter, it is also not necessary to examine the submission of Sri Poti that the State of Tamil Nadu was not competent to impose such a condition under the Sugarcane (Control) Order, 1966.
|