Written-off dues for supplied commodities: when the debt became irrecoverable treated as factual issue; appeal dismissed.

Whether written-off amounts due for commodities supplied qualified as allowable bad debts turned on whether the debt had become irrecoverable and when it became bad. The SC held that both the occurrence of badness and its timing are pure questions of fact, and no question of law arose warranting interference. Consequently, the appeal challenging the disallowance was dismissed.

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The Supreme Court dismissed the appeal regarding the writing off of bad debts, stating that the determination of bad debt is a question of fact, not law. No costs were awarded. (Case citation: 1997 (12) TMI 10 - SC)

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