E.i.D. Parry (i) Ltd. Vs. Asstt. Commr. of Commercial Taxes and anr.

Decided On : Dec-17-1999

Court : Supreme Court of India

LAW: Section 2(r, Constitution, Section 3(2, the Sales Tax Act, Section 2(r, Section 8 of the Act, Section 10, Rule 11, Section 11, Section 10, Section 11, Section 10(1, Section 10(2, Section 11, Section 12, the Sales Tax Act, Section 2(r, Section 2(d, the Sales Tax Act, the Sales Tax Act, the Contract of Sale, the Purchase Tax Act, Section 10, the Sales Tax Act

GPE: Nanavati, Arooran, Clause, Karnataka, IV, Sugar, Pandavapura, Karnataka, area.21

NORP: J.1, Rules

CARDINAL: eight, three, 1995.3, 5592, 5.11.1989, One, 30, 30, six, 54, two, two, only three, 30, one, 30, two, 2, 3, 5(a, 30, 30, 20, 2, one, 1979]1SCR276, 1962]2SCR570, 1979]1SCR276, 884, 27, 120, 1979]1SCR276, 88, 151, 1, 17, 1996]2SCR275, 23, 158, 1, one, 1996]2SCR275, 5(a, two, 32, 104, 561, one, 1, 1968]1SCR705, two, one, one, 86, 22, one, 15.7.1991, two

DATE: 15530-31 of 1995, 15532-35 of 1995, 15705-15706, 15705-15706, 1995, 4973-4974, 1997, 15530-31 of 1995, 5589-92 of 1997, 15532-35 of 1995, 5441-52 of 1997, 15705-15706, 15705-15706, 4973-74 of 1997, 5589, 1949, 1966, the year 1990-91, December, 1989, January, 1990, February, June and July, 1990, the year 1990-91, that year, the years 1991-96, 6.11.1996, every year, 1959, years, 15705-15706, 15705-15706, 1995, the stipulated months, the planting season, 20 after 1992-93, 1949, 1966, each planting season, 1966, 1966, 1954, one year, the one year, 1959, the last 21 years, 1959, 1959, 1975, 1963, 93, 1966, the stipulated month, the months, 1992, 19.3.1993

ORG: S.L.P., S.L.P., S.L.P., S.L.P., S.L.P., Thiru Arooran Sugars Ltd., Vadapathimangalam, Tirumandankudi, The Madras Sugar Factories Control Act, the Sugar Control Order, the Central Government, the Tamil Nadu State Government, Sale Tax, the Tamil Nadu General Sales Tax Act, the 'Tamil Nadu Sales Tax Act', Appeals and Tax Cases, E.I.D. Parry, Parry, the High Court, the High Court, Tax Ceases, Court, Parry, the State Govemments's, the Sales tax Authorities, Government, Kallakurichi Co-operative, Mills Ltd., State of, the State of Tamil Nadu, the Madras Sugar Factories Control Act, the Sugar (Control) Order, Government, the Central Government, Government, Order, the Central Government, the State Government, Government, Government, the State Government, the Central Government, Court, Hindustan Sugar Mills, The State of Madras, Hindustan Sugar Mills, Revisions, Court, S.C. Johar & Sons, Sales Tax Officer, Hiranyakeshi, Hindustan Sugar Mills, Court, State, A.P. v. Hyderabad Allwyn Ltd., Remco Cement Distribution Co. Pvt, State of, STC, Court, Court, Utkal Distributors, Sugars and, Chemicals Ltd., Thiru Arooran Sugars Ltd., Kothari Sugars & Chemicals Ltd., Utkal Distributors Ltd, Court, the Central Sales Tax, Court, the Government of India, the Government of India, Cauvery Sugars and, Chemicals Ltd., the Madras Sugar Factories Control Act, Thiru Arooran Sugars Ltd., Clauses 3, Kothari Sugars & Chemicals Ltd., Court, Clauses 3, Clauses 3, Srinivasa, State, State, Court, State, Srinivasa Timber Depot (Supreme Court, the High Court, Srinivasa, the State of Tamil Nadu, the Tamil Nadu General Sales Tax Act, Hyderabad Asbestos Cement Products Ltd., State of Andhra Pradesh, Court, Sakthi Sugars Limited, Bhavani, the Madras General Sales Tax Act, Esso Petroleum Co. Ltd., Customs and Excise Commissioners, Esso Petroleum, Esso Filling, Court, Kothari Sugars & Chemicals Ltd., Court, Clauses III, the Control Order, Court, State of Myssore, Tungabhadra Sugar Works Ltd., the State of Tamil Nadu, Madras Sugar Factories, the Madras Sugar Factories, the Madras Sugar Factories, Court, Andhra Sugars Ltd., the High Court, State of, National Co-operative, Sugar Mills Ltd., Government of Tamil Nadu, the Sales Tax Authorities, Perambalur Sugar Mills Ltd., State of, the State of Tamil Nadu, the Sales Tax Tribunal, Tribunal, The Sales Tax Authorities, The High Court, the High Court, the Sales Tax Authorities, the High Court

PERSON: Arooran Sugars, Co.C. 661, Parry, Parry, Arooran Sugars, Arooran Sugars, Arooran Sugars, Arooran Sugars, lorry, lorry, Tamil Nadu, Rule 11(7, Gur, Order, XXX XXX XXXXXX XXX, George Oakes, Sarju Pd, Pritam Lal v. Judge, Tamil Nadu, Orissa, Tamil Nadu, Madras, Madras, Tamil Nadu, S.T.C., A.P. State, Tamil Nadu v., lorry, Tamil Nadu

QUANTITY: 800 per acre, 600 per acre, more than five acres, four gallons

ORDINAL: 7th, third, third, first, third

PRODUCT: the Full Bench, 320, II, Mannargudi

WORK_OF_ART: Srinivasa Timber Depot