M/S. V.V.S. SUGARS vs GOVT. OF ANDHRA PRADESH .

The Supreme Court interpreted Section 21 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961, particularly sub-sections 3D, 4, and 5, regarding the applicability of interest on tax arrears. The Court held that the provisions of sub-sections (4) and (5) do not apply to sugarcane purchases made after the commencement of the Amending Act, thus no interest could be levied on such arrears. The judgment clarified that a taxing statute must be interpreted strictly as per its wording without inferring legislative intent.