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Levy Sugar Price Equalisation Fund Act, 1976

3 judgments · newest first · showing 1–3

THE K.C.P. LTD.versusCOMMISSIONER OF INCOME TAX, BANGALORE

2000 INSC 386Dismissed

K.C.P. Ltd., a sugar manufacturer, challenged a government notification fixing the levy price of sugar and obtained an interim order allowing it to sell at the pre‑notification price. During the assessment year 1972‑73 it collected Rs 14,96,130 in excess of the levy price. The Income‑Tax Officer …

ALLAHABAD CANNING CO.versusUNION OF INDIA

1984 INSC 127Appeal(s) allowed

The Allahabad Canning Co., a manufacturer of syrups and related food products, purchased levy sugar from K.M. Sugar Mills at a price higher than the controlled price. The excess amount of Rs 22,681.88 recovered by the High Court registrar was credited to the Levy Sugar Price Equalisation Fund under …