CALCUTTA JUTE MANUFACTURING CO & ANR. vs COMMERCIAL TAX OFFICER & ORS.

The Supreme Court addressed the liability of an assessee to pay interest under Section 10A of the Bengal Finance (Sales Tax) Act, 1941, for the period during which tax recovery was stayed by a High Court order. The Court held that the appellants were liable to pay interest despite having filed returns and paid the tax, as the non-recovery was due to an injunction that did not absolve them of interest obligations under Section 10A. The appeals were dismissed, affirming the Tax Tribunal's decision.