E.I.D. PARRY (INDIA) LTD. vs ASST.COMNR. OF COMMERCIAL TAXES,CHENNAI

The Supreme Court addressed the interpretation of the Sugarcane (Control) Order, 1966 and the Tamil Nadu General Sales Tax Act, 1959, specifically Section 13 regarding advance tax payments. The Court held 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, and thus, the advance tax must reflect actual turnover. The judgment clarified the obligations of sugar manufacturers in relation to statutory pricing and tax payments, affirming the High Court's decision.