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Sales Tax Officer, Ganjam & Anr v M/S Uttareswari Rice Mills    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
SNarayanappa v Commissioner of Income Tax	63 ITR 219						25
K S Rashid and Sons Vs ITO	(1964) 52 ITR 355			circa 1964			3
Mahairam Kamjidas's(1)case ','makes the machinery workable, utres valeat potius quam pereat" We, therefore, think that we should read sub-sec (6), according to the provision of which interest has to be calculated as provided in sub-sec (8) in a manner which makes it workable and thereby prevent the clear intention of sub-sec (8) being defeated Now, how is that best done? As we have (1)	(1940) 8 ITR 442; AIR 1940 PC 124	Privy Council	India	circa 1940