https://www.taxtmi.com/caselaws?id=104665 Interest on delayed payment of sugarcane tax could be levied only if the parent taxing statute contained substantive authority for that charge; a subordinate rule could not by itself create the liability. After the amendment to section 21 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961, section 21(3-D)(a) was read as plainly excluding section 21(5) for tax on purchases made after commencement of the amending Act, without any limitation to a particular crushing season. On that basis, rule 45(4) could not independently sustain interest on arrears for the relevant purchases, and the levy was held unsustainable. en-us Wed, 28 Apr 1999 00:00:00 +0530 Thu, 09 Oct 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104665 Interest on delayed payment of sugarcane tax could be levied only if the parent taxing statute contained substantive authority for that charge; a subordinate rule could not by itself create the liability. After the amendment to section 21 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961, section 21(3-D)(a) was read as plainly excluding section 21(5) for tax on purchases made after commencement of the amending Act, without any limitation to a particular crushing season. On that basis, rule 45(4) could not independently sustain interest on arrears for the relevant purchases, and the levy was held unsustainable. Case-Laws VAT / Sales Tax Wed, 28 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104665