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Search Results for "sugar manufacture"

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High Court

High Court of Karnataka Dismisses Appeal in Sugar Cane Reservation Dispute — Upholds Single Judge's Order Quashing Government Notification. Court holds that notification under Section 21 of the Karnataka Sugar Cane (Regulation of Supply and Purchase) Act, 1961 must be based on actual production capacity and not on installed capacity.

21 Nov 2025

The case involves a dispute over the reservation of cane supply area under the Karnataka Sugar Cane (Regulation of Supply and Purchase) Act, 1961. The...

Supreme Court

Supreme Court Allows Appeal in Customs Duty Exemption Case — Crude Degummed Soyabean Oil Not an Agricultural Product Under Notification No. 53/2003-Cus. Nexus Between Imported and Exported Products Established Under DFCE Scheme.

8 Apr 2025

The appellant, Noble Resources and Trading India Private Limited (formerly Andagro Services Pvt. Ltd.), a government-recognized two-star export house,...

High Court

Bombay High Court Allows Distillery Petitions Challenging Denial of NOC for Ethanol Production Under Maharashtra Excise Act. Court holds that denial of No Objection Certificate for ethanol production from sugarcane juice is arbitrary and violative of Article 14 when based on policy not applicable to molasses-based distilleries.

9 Aug 2023

The judgment involves multiple writ petitions filed by distilleries challenging the denial of No Objection Certificate (NOC) by the State of Maharasht...

Supreme Court

Supreme Court Dismisses Appeals of Tea Blending Units Seeking Sales Tax Exemption Under West Bengal Incentive Scheme. Blending of Tea Held to be Manufacture but Exemption Denied for Non-Compliance with Procedural Requirements of Obtaining Eligibility Certificates Under Section 39 of West Bengal Sales Tax Act, 1994.

12 May 2023

The Supreme Court dismissed a batch of appeals filed by tea blending units against the judgment of the Calcutta High Court which denied them sales tax...

High Court

High Court Dismisses Appeal Against Denial of NOC for Sugar Mill — No Legal Right to NOC Under Sugarcane Control Order. The court held that the Sugarcane (Control) Order, 1966 does not confer a right to obtain a No Objection Certificate for setting up a sugar mill, and the Commissioner's refusal based on existing capacity was valid.

31 Mar 2023

The appellants, M/s Askins Biofuels Private Limited and M/s Shri Bharmanandasagar Jaggery Industries, filed a writ appeal against the order of a learn...

High Court

High Court of Bombay Dismisses Revenue's Appeal in Modvat Credit Case — Captive Power Plant Erection Eligible for Credit Under Rule 57Q(6) of Central Excise Rules, 1944. Substantial questions of law answered in favor of assessee regarding eligibility of credit on capital goods used in erection of captive power plant by other divisions of the same group.

14 Jan 2022

The case involves an appeal by the Revenue against the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) which upheld the Commiss...

Supreme Court

Supreme Court Allows State's Appeal Against High Court's Quashing of Import Fee on Rectified Spirit Used for Potable Liquor. Levy Held Valid as Regulatory Fee Under Jharkhand Excise Act, 1915, as Rectified Spirit Used for Manufacture of Intoxicating Liquor Falls Within State's Legislative Competence Under Entry 8 List II.

2 Jul 2019

The Supreme Court allowed the appeal filed by the State of Jharkhand against the judgment of the Jharkhand High Court which had quashed a notification...

High Court

Bombay High Court Allows Cash Refund of CENVAT Credit Under Section 11B(2) Proviso (c) When Credit Cannot Be Utilized Due to Exempted Final Products. The court held that clause (c) to the proviso of section 11B(2) of the Central Excise Act, 1944 permits cash refund of credit on inputs where the assessee is unable to utilize such credit, overruling the contrary view in Commissioner of Central Excise vs. Jain Vanguard Polybutylene Ltd.

14 Jun 2019

The Full Bench of the Bombay High Court was constituted to resolve a conflict regarding the interpretation of clause (c) to the proviso of section 11B...

High Court

High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

22 Aug 2017

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

High Court

Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

30 Apr 2010

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...

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