M/S NEYVELI LIGNITE CORPORATION LTD. vs COMMERCIAL TAX OFFICER, CUDDALORE — C.A. No. 5678/2000

Case Summary: C.A. No. 005678 / 2000 M/S NEYVELI LIGNITE CORPORATION LTD. vs. COMMERCIAL TAX OFFICER, CUDDALORE The Supreme Court allowed the appeal, holding that government fertilizer subsidies received by the appellant are NOT part of taxable turnover under the Tamil Nadu General Sales Tax Act. The Court ruled that subsidy, being an administrative grant independent of the sales contract and paid directly by the government (not purchasers), cannot constitute sale consideration subject to tax. Related appeals were similarly allowed and tribunal orders quashed. This case analysis is maintained by casestatus.in based on publicly available court records.