TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether duty on the second centrifugal used in khandsari sugar manufacture was chargeable for the entire season or only from the date when the department found two centrifugals operating.
Analysis: The relevant rule excluded from duty computation the period during which declared and installed centrifugals remained closed or dismantled, and also contemplated the Collector's satisfaction on that factual aspect. The record showed that the Collector had himself found that up to 6-10-1977 only one centrifugal was working, on the basis of the Sector Officer's endorsements. The earlier assumption that duty for the whole season could be demanded for the second centrifugal was therefore not sustainable on the facts found. The decision of the Allahabad High Court supported the approach that the actual date of commencement of production by the additional centrifugal had to be determined before quantifying duty on unauthorised production.
Conclusion: Duty on the second centrifugal was payable only from 6-10-1977 to 31-10-1977, and the remaining findings were confirmed.
Final Conclusion: The duty demand was restricted to the period when the second centrifugal was found operating, resulting in a modification of the impugned order in favour of the assessee to that extent.
Ratio Decidendi: In computing duty for khandsari sugar under the compounded levy scheme, the period for which a declared and installed centrifugal is shown on facts to have remained closed must be excluded, and duty on an additional centrifugal can be levied only from the date its actual operation is established.
TaxTMI 
