Uttar Pradesh Sheera Niyantran Adhiniyam, 1964

Mis Dhampur Sugar Mills Ltd., a sugar mill and distillery, challenged a Uttar Pradesh government directive that required all sugar mills to reserve 20% of their molasses for country‑liquor production. The company argued it had no excess (balance) molasses because its entire output was used captive and it even imported …

The Uttar Pradesh government imposed administrative charges on molasses sold by sugar factories under Section 8(4) of the Uttar Pradesh Sheera Niyantran Adhiniyam, 1964. The Commissioner of Central Excise held that these charges should be included in the assessable value of molasses under the Central Excise Act, 1944, …

The State of Uttar Pradesh and its excise officials appealed against a High Court order that required Mawana Sugars Ltd. to retain only 25% of its balance stock of molasses for supply to country‑liquor distilleries for the Molasses Year 2015‑16. The dispute centered on the interpretation of the State’s Molasses Policy …