{"id":97620,"date":"2009-04-28T00:00:00","date_gmt":"2009-04-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-tiruttani-co-operative-on-28-april-2009"},"modified":"2016-06-18T23:20:33","modified_gmt":"2016-06-18T17:50:33","slug":"the-commissioner-of-income-tax-vs-the-tiruttani-co-operative-on-28-april-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-tiruttani-co-operative-on-28-april-2009","title":{"rendered":"The Commissioner Of Income Tax vs The Tiruttani Co-Operative on 28 April, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs The Tiruttani Co-Operative on 28 April, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n In the High Court of Judicature at Madras\n\nDated :28.4.2009\n\nCoram :\n\nThe Honourable Mr.Justice K.RAVIRAJA PANDIAN\nand\nThe Honourable Mr.Justice M.M.SUNDRESH\n\nTax Case (Appeal) Nos.609  to  612 of 2004\n\n\nThe Commissioner of Income Tax,\nTamil Nadu VIII Madras.\t\t\t\t... Appellant\n\nVs\nThe Tiruttani Co-operative\n   Sugar Mills Limited\nTiruvalangadu 631 210.\t\t\t... Respondent\n\n\tTAX CASE (APPEALS) under Section 260A of the Income Tax Act against the orders of the Income Tax Appellate Tribunal Madras  A Bench  dated 16.7.2003 made  in I.T.A.No.1118, 1119\/Mds\/1996 and 1795 and 1796\/Mds\/1998. respectively for the assessment year 1991-92. 1992-93. 1993-94. 1994-95. \n\n\t\tFor Appellant : Mr.J.Naresh Kumar\n\t      For Respondents: Mr.J.Balachandar\n\nJUDGMENT\n<\/pre>\n<p>JUDGMENT OF THE COURT WAS DELIVERED BY<br \/>\nK.RAVIRAJA PANDIAN,J<br \/>\n\tThe appeals are  filed by the  revenue  against the  order  of the Income Tax Appellate Tribunal, Madras  A Bench  dated 16.7.2003 made  in I.T.A.No.1118, 1119\/Mds\/1996 and 1795 and 1796\/Mds\/1998 respectively. The relevant assessment years are 1991-92, 1992-93,  1993-94 and  1994-95. The substantial questions of law formulated for entertainment of the appeal is as follows:-\n<\/p>\n<p>\t1. Whether on the facts and  in the circumstances of the case, the Appellate Tribunal was right in law in holding that the receipts from the sale  of levy free sugar is capital receipt and not taxable ?\n<\/p>\n<p>\t2. Whether on the facts and  in the circumstances of the case, the Tribunal  is justified  in law in holding that receipt from concession in the rate of excise duty rebate is capital receipt and not taxable ?&#8221;\n<\/p>\n<p>\t2. The assessee is a co-operative  Society engaged in  manufacture and sale of sugar.  As regards the assessability of receipts on account of higher free sale  of sugar and receipt of excise duty rebate, it was represented that these receipts are capital in nature and therefore not to be treated  as  income  liable to tax.   The first appellate authority held that the amount received  on account of higher free sale of sugar was a revenue  receipt includible in the total income of the assessee and confirmed the  order of the assessing officer. The addition is  confirmed on account of excise duty debited  in the profit and loss account which was  in fact was not  an ascertained liability or a real liability of the excise duty payable  by the assessee. These additions  also confirmed by the appellate authority.  Against the said  order,  the assessee preferred appeals before the Income Tax Appellate Tribunal.  The Tribunal allowed the appeals  filed by the assessee.  Aggrieved by that order, the present tax case  appeals are filed.\n<\/p>\n<p>\t 3. We heard the arguments of the learned counsel for the revenue and perused the materials available on record.\n<\/p>\n<p>\t 4. Learned counsel appearing for the revenue submitted that the issue involved in this case has already been decided by this court in the case of  Chengalrayan  Co-operative Sugar Mills Ltd., Vs. Commissioner of Income Tax reported in 261 ITR 575, wherein this court  held that the purchase tax subsidy received by the assessee would form part of the income from business.  However, the excise duty rebate or excise duty incentive would not form part of income from business assessable to tax under Section 28(iv) of the Income Tax Act, 1961.  For coming to the said conclusion the Division Bench relied on the decision of this court in the case of Commissioner of Income Tax  Vs. Ponni Sugars and Chemicals Ltd.,  reported in 260 ITR 605.\n<\/p>\n<p>\t5. In  the case of Commissioner of Income Tax Vs. Madurantakam Co-operative Sugar Mills Ltd  reported in 263 ITR 388,  the Division Bench has held that the incentives given by the Government in the form of higher free sugar and allowing the owner to collect excise duty on the sale price of free sale sugar in excess of normal quota but to pay to the Government only the excise duty payable on the price of levy sugar were incentives given exclusively for the purpose of repayment of loan borrowed for the purpose of meeting part of the capital cost from financial institutions and therefore were not revenue receipts.\n<\/p>\n<p>\t6. The Supreme Court in the latest decision in COMMISSIOENR OF  INCOME TAX VS. PONNI SUGARS AND CHEMICALS LTD (306 ITR 392(SC)   held that the  main eligibility condition  in the schemes was that the incentive had to be utilised for repayment of loans taken by the assessee to set up  new  units or for substantial expansion of an existing unit. The subsidy received by the assessee was not in the course of a trade but was of a capital nature.\n<\/p>\n<p>\t7. In view of the above  enunciation of law by the Supreme Court,  the questions of law have to be answered against the Revenue    and the appeals are  liable  to be dismissed and as such dismissed.\n<\/p>\n<p>krr <\/p>\n<p>To<\/p>\n<p>1. The Commissioner of Income Tax<br \/>\n   Chennai <\/p>\n<p>2. The Income Tax Appellate Tribunal,<br \/>\n    Chennai &#8216;A&#8217; Bench,<br \/>\n    Chennai<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income Tax vs The Tiruttani Co-Operative on 28 April, 2009 In the High Court of Judicature at Madras Dated :28.4.2009 Coram : The Honourable Mr.Justice K.RAVIRAJA PANDIAN and The Honourable Mr.Justice M.M.SUNDRESH Tax Case (Appeal) Nos.609 to 612 of 2004 The Commissioner of Income Tax, Tamil Nadu VIII Madras. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-97620","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs The Tiruttani Co-Operative on 28 April, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-tiruttani-co-operative-on-28-april-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs The Tiruttani Co-Operative on 28 April, 2009 - Free Judgements of Supreme Court &amp; 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