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Documents citing V.V.S.Sugars vs Govt.Of Andhra Pradesh And Ors on 28 April, 1999

Sun Direct Tv. Pvt. Ltd. vs State Of U.P. & Others on 20 July, 2012

38. No tax can be levied or collected except by the authority of law, as provided in Article 265 of the Constitution of India. Shri D.K. Singh submits that the power to tax must be expressed. There is nothing like an implied power to tax. The source of power, which does not specifically speak of taxation, cannot be interpreted by expanding its width so as to include therein the power to tax by implication or necessary reference. He relies upon State of West Bengal vs. Kesoram Industries Ltd (supra); V.V.S. Sugar vs. State of A.P. (supra) and Oswal Agro Mills Ltd vs. Collector of Central Excise (supra).
Allahabad High Court Cites 98 - Cited by 2 - S Ambwani - Full Document

M/S.Fal Industries Limited vs Directorate General Of Foreign Trade on 21 August, 2013

27. The learned counsel for the petitioner would, nextly, rely on a judgment of the Hon'ble Supreme Court in V.V.S.Sugars vs. Government of Andhra Pradesh and Others, reported in 1999 INDLAW SC 374 and similarly, yet another judgment of the Hon'ble Supreme Court in India Carbon Limited and others vs. State of Assam, reported in 1997 INDLAW SC 2083. In these two cases, the Hon'ble Supreme Court has held that unless there is a substantive provision in the Tax Law for payment of penalty or interest, the authority cannot make such a demand for interest or penalty. Regarding this proposition also, there is no quarrel before this Court.
Madras High Court Cites 12 - Cited by 5 - Full Document

M/S.K.Dhandapani & Co vs Director General Of Foreign Trade on 25 February, 2020

23. The learned counsel however submitted that while passing the above decisions referred to in paragraph 22 above, the courts have not examined the issue in the light of the decision of the Hon'ble Supreme Court in Carbon Ltd Versus State of Assam, 1997(6) SCC 479 and another decision of the Hon'ble Supreme Court in V.V.S.Sugars versus Government of Andhra Pradesh AIR 1999 (SC) 2124. He submits that the authorities under Foreign Trade (Development and Regulation) Act, 1992, have no powers to demand interest under the provisions of the Foreign Trade (Development and Regulation) Act, 1992.
Madras High Court Cites 26 - Cited by 0 - C Saravanan - Full Document

Bestley Goods Transport Corporation ... vs C.T.O./Duburdih Check-Post And Ors. on 22 August, 2002

Therefore, in view of the findings made by the honourable court we are of opinion that under-invoicing cannot be the ground for seizure. The provisions of Sub-rule (9) of Rule 212 actually do not empower the check-post officer or such other officer to seize the goods on the ground of under-invoicing. It is the settled legal principle that the taxing statute must be interpreted as it reads with no additions and no subtractions on the ground of legislative intendment or otherwise: [1999] 114 STC 47 (SC) (V.V.S. Sugars v. Government of Andhra Pradesh).
State Taxation Tribunal - West Bengal Cites 9 - Cited by 1 - Full Document

Pr. Commissioner Of Income Tax-1 vs M/S At And T Communication Services ... on 17 November, 2022

A Constitution Bench of this Court speaking through one of us (Hon. Bharucha, J.) in the case of V.V.S. Sugars v. Government of A.P. 1999 (4) SCC 192 reiterated the proposition laid down in the India Carbon Ltd.'s case (supra) in the following words : 'The Act in question is a taxing statute and, therefore, must be interpreted as it reads, with no additions and no subtractions, on the ground of legislative intendment or otherwise'. If we apply this principle in interpreting section 220, we find that the condition precedent for invoking the said section is only if there is a default in payment of amount demanded under a notice by the revenue within the Signature Not Verified Digitally Signed By:PRAMOD KUMAR VATS Signing Date:19.11.2022 ITA 428/2022 Page 9 of 10 18:23:55 time stipulated therein and if such a demand is not satisfied, then section 220(2) can be invoked.
Delhi High Court Cites 14 - Cited by 0 - M P Arora - Full Document

General Insurance Indian Oil ... vs State Of U.P. And 3 Others on 28 March, 2023

In the case of V.V.S. Sugars vs. State of A.P. (1999) 4 SCC 192, Indian Carbon Ltd. vs. State of Assam, (1997) 6 SCC 479, J.K. Synthetic Ltd. vs. C.T.O., (1994) 4 SCC 276 and M/s Shree Steel Rolling Mills vs. Commissioner of Central Excise and another, (2016) 3 SCC 643 (Paras-30 and 31), Hon'ble Supreme Court laid down the law that interest can be levied and charged on delayed payment of tax only if the statute that levies and charges the tax, makes a substantive provision in this behalf. There being no substantive provision in the Act for the levy of interest on arrears of tax, no interest could be levied.
Allahabad High Court Cites 54 - Cited by 0 - R Kumar-Iv - Full Document

Amp Spg. And Wvg. Mills (P.) Ltd. vs Income-Tax Officer on 24 March, 2006

A Constitution Bench of this Court speaking through one of us (S.P. Bharucha) in the case of V.V.S. Sugars v. Government of A.P. reiterated the proposition laid down in the India Carbon Ltd's case [1997] 106 STC 460 in the following words (headnote of [1999] 4 SCC) : "The Act in question is a taxing statute and, therefore, must be interpreted as it reads, with no additions and no subtractions, on the ground of legislative intendment or otherwise." If we apply this principle in interpreting Section 220 of the Act, we find that the condition precedent for invoking the said section is only if there is a default in payment of the amount demanded under a notice by the Revenue within the time stipulated therein and if such a demand is not satisfied then Section 220(2) can be invoked.
Income Tax Appellate Tribunal - Ahmedabad Cites 84 - Cited by 6 - Full Document

Merit Enterprises vs Dy. Commissioner Of Income Tax on 26 April, 2006

in the case of V.V.S. Sugars v. Government of A.P. reiterated the proposition laid down in the India Carbon Ltd.'s case [1997] 106 STC 460 in the following words (headnote of [1999] 4 SCC): "The Act in question is a taxing statute and, therefore, must be interpreted as it reads, with no additions and no subtractions, on the ground of legislative intendment or otherwise.
Income Tax Appellate Tribunal - Hyderabad Cites 157 - Cited by 1 - Full Document
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