E.I.D. Parry (India) Ltd vs Asst. Commissioner Of Commercial ...

The Supreme Court addressed the applicability of the Sugarcane (Control) Order, 1966 and the Tamil Nadu General Sales Tax Act, 1959, holding that the additional price for sugarcane, as per Clause 5-A of the Sugarcane (Control) Order, is to be determined at the end of the sugar year. The Court clarified that the advance payment of tax under Section 13(2) of the Tamil Nadu General Sales Tax Act can be based on actual turnover, and emphasized the importance of timely returns for tax assessment. The appeals were dismissed, affirming the High Court's decision.