U.P. Sugarcane Cess Act, 1956

PRAKASH COTION MILLS PVT. LTD.versusCOMMISSIONER OF INCOME TAX (CENTRAL) BOMBAY

MAHALAXMI SUGAR MILLS CO. LTD.versusCOMMISSIONER OF INCOME-TAX, DELHI, NEW DELHI

Mahalakshmi Sugar Mills Ltd., a sugar manufacturer, claimed deductions for interest paid on arrears of sugarcane cess under the U.P. Sugarcane Cess Act, 1956, in its income‑tax returns for the assessment years 1959‑60, 1960‑61 and 1961‑62. The Income‑Tax Officer disallowed the claims, but the …

GANGA SUGAR CO. LTD., ETC.versusSTATE OF U.P. & OTHERS ETC.

The Supreme Court examined the validity of the Uttar Pradesh Sugarcane Purchase Tax Act, 1961, which imposed a tax of Rs.1.25 paise per quintal on sugarcane purchased by factories and 50 paise per quintal on khandsari units. The petitioners argued that the Act was ultra‑vires because sugarcane is a …