Supreme Court affirms High Court decision on cane cess and purchase tax disallowance.

The Supreme Court upheld the High Court's decision in favor of the assessee regarding the disallowance of interest under the U.P. Sugarcane Purchase Tax Act for non-payment of cane cess and purchase tax for the assessment years 1969-70 and 1970-71. The appeals were dismissed, and no costs were awarded.

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The Supreme Court dismissed the appeals regarding disallowance of interest under the U.P. Sugarcane Purchase Tax Act, 1961 for failure to pay cane cess and purchase tax for the assessment years 1969-70 and 1970-71. The High Court's decision in favor of the assessee was upheld based on precedent. No costs were awarded.

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