M/S. Jay Vee Rice & General Mills vs State Of Haryana & Ors

The Supreme Court addressed the interpretation of Note (i) to Schedule III under Clause 2(i) of the Haryana Rice Procurement Levy Order, 1985, determining that the appellants had collected purchase tax on paddy from the government despite being exempt from sales tax under the Haryana General Sales Tax Act, 1973. The Court held that the collection of purchase tax was valid and required to be deposited in the government treasury, affirming the state's authority to recover such amounts. The judgment clarified the interplay between the exemption provisions and the collection of taxes under the Levy Order and the Act.