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1994 (11) TMI 350 - SC - VAT and Sales TaxWhether the Board was entitled to make payment of the "purchase tax" out of the pool fund required to be maintained under section 30 of the Coffee Act? Held that:- The registered owners who grow coffee and deliver the same for inclusion in the surplus pool are entitled to the payment on some reasonable basis and their interest cannot be defeated or put in jeopardy by any act or omission on the part of the Board. But in view of the stand taken by the Board itself in the paragraph 47 of the counter-affidavit filed in the connected writ petition before this Court, the appellants, need not be apprehensive about their payments. Accordingly, the appeals are disposed of with a direction to the respondent- Board to perform its statutory duty in respect of payment for the coffee delivered to them by the registered owners in accordance with the provisions of the Act and to make payment to the growers at a rate which in the facts and circumstances prevailing in any particular year can be held to be just and reasonable and which should cover cost of production of the concerned coffee and reasonable percentage of profit thereon.
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