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High Court

Bombay High Court Dismisses Sugar Factory Petitions Challenging Levy Sugar Price Fixation Under Essential Commodities Act. Court upholds government's power to fix levy sugar price based on statutory provisions and policy considerations.

30 Nov -0001

The judgment concerns two writ petitions filed by cooperative sugar factories challenging the price fixed by the Central Government for levy sugar und...

Supreme Court

Supreme Court Upholds State's Power to Fix Higher Sugarcane Price in Conflict Resolution Between Constitution Benches. State Advised Price (SAP) is Valid and Not Repugnant to Central Minimum Price Under Essential Commodities Act, 1955 and Sugarcane (Control) Order, 1966.

22 Apr 2020

The Supreme Court considered a reference from a three-judge bench regarding an alleged conflict between two Constitution Bench decisions: Ch. Tika Ram...

High Court

Bombay High Court Allows Petition of Company in Agricultural Marketing Act Case — Processed Goods Not Covered. Notification Adding Sugar, Dry Fruits, and Edible Oils to Schedule Under Section 62 of Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 Held Ultra Vires.

16 Jun 2006

The petitioner, Britannia Industries Limited, a public company with its registered office in Calcutta and a branch in Bombay, filed a writ petition un...

Supreme Court

Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

22 Oct 2021

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...

High Court

Bombay High Court Dismisses Petitions Challenging Levy Sugar Price Fixation Under Essential Commodities Act, 1955 — Levy Sugar Price Determined by Central Government Is Not Arbitrary and Does Not Violate Article 14 or 19(1)(g) of Constitution.

30 Nov -0001

The petitioners, two sugar cooperative factories, filed criminal writ petitions challenging the fixation of levy sugar price by the Central Government...

Supreme Court

Supreme Court Dismisses Sugar Mill's Appeal Against Zonal Classification for Levy Sugar Pricing — Policy Decision Not Discriminatory. The Court held that the Central Government's decision to place the appellant's sugar mill in the central zone for levy sugar pricing for 1984-85 and 1985-86 was a reasonable policy decision based on expert study and not violative of Article 14 or 19(1)(g) of the Constitution.

7 Feb 2020

The appellant, M/s Oudh Sugar Mills Ltd., a public limited company situated at Hargaon, District Sitapur, Uttar Pradesh, filed a writ petition before ...

Supreme Court

Supreme Court Allows Revenue's Appeals in Income Tax Case on Disallowance of Excess Cane Price Paid by Cooperative Society. Excess Payment Over Statutory Price Under Sugarcane (Control) Order, 1966 Held Not Deductible as Business Expenditure Under Section 37(1) of Income Tax Act, 1961.

5 Mar 2019

The case involves a batch of appeals by the Commissioner of Income Tax, Bombay against the assessee, Tasgaon Taluka Sahakari Sikhar Karkhana Limited, ...

High Court

Bombay High Court Upholds Tax-Free Status of Bagasse as Agricultural Produce Under Bombay Sales Tax Act. Sale of Bagasse, a Residue of Sugarcane, is Exempt from Tax Under Section 5 and Schedule Entry A-44 of the BST Act, 1959.

16 Aug 2016

The case involves two Sales Tax References (No. 6 of 2009 and No. 68 of 2009) filed by the Commissioner of Sales Tax, Maharashtra State, against M/s. ...

Supreme Court

Supreme Court Dismisses Appeal by Britannia Industries Ltd. Against Bombay Agricultural Produce Marketing Committee Regarding Applicability of APMC Act to Processed Products. Court Holds That Sugar, Edible Oil, and Vanaspati Are 'Agricultural Produce' Under Section 2(1)(a) of the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963, and Market Fees Can Only Be Levied on Transactions Within the Market Area.

24 Jan 2019

The Supreme Court dismissed appeals by Britannia Industries Ltd. challenging the applicability of the Maharashtra Agricultural Produce Marketing (Regu...

Supreme Court

Supreme Court Upholds Entry Tax on Industrial Townships — Industrial Townships Can Be Treated as 'Local Area' Under Entry 52 List II. Inclusion of industrial townships in definition of 'local area' for entry tax is constitutionally valid and does not violate Article 243-Q.

4 Nov 2022

The Supreme Court considered a batch of appeals challenging the validity of entry tax levied on goods entering industrial townships under the Orissa E...

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