Supreme Court Allows Appeal in U.P. Sugarcane Cess Act Case — Premises of Factory Not a Local Area Under Entry 52. State Legislation Levying Cess on Entry of Sugarcane into Factory Premises Held Ultra Vires the State Legislature Because 'Local Area' Requires Administration by a Local Body, Not a Private Factory....
The appeal arose from a writ petition filed by a public limited company owning a sugar factory and its director challenging the imposition of cess on the entry of sugarcane into their factory premises...




