Supreme Court of India

Wave Industries Pvt. Ltd. v. State of U.P. & Ors.

Neutral citation
Bench K. M. Joseph and Hrishikesh Roy JJ.
Decided 15 December 2022

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

In view of the foregoing, the liability in question, not being a contingent liability, cannot be fastened on the shoulders of the appellant.

Judgment, page 11

From the headnote

Liability – Slump Sale Agreement dated 17.07.2010, followed by a sale deed, was entered into between U.P State Sugar Corporation Limited-Seller (UPSSCL) and Appellant-Purchaser for UPSSCL’s loss making Amroha sugar mill – Dispute arose w.r.t outstanding liability of unpaid duty, penalty, and interest, if to be discharged by the seller or the purchaser – Subsisting dues arising out of transactions occurring on dates prior to the sale, if contingent or conditional liability or an accrued liability which may be computed or discharged at a subsequent date – Held: There is no dispute that the…

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