https://www.taxtmi.com/caselaws?id=104707 The Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981 operates as the special enactment for purchase tax on sugarcane and prevails over the general purchase tax scheme in the Bihar Finance Act, 1981 in that limited field. The levy under the Sugarcane Act is a purchase tax, not a mere earmarked contribution for the Board or Council, because the statute treats it as tax collection with only part applied to institutional purposes and the balance credited to the State exchequer. The impost is also a tax and not a fee, as there was no quid pro quo or reasonable correlation between the amount collected and services rendered. en-us Tue, 17 Aug 1999 00:00:00 +0530 Thu, 01 Jan 2026 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104707 The Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981 operates as the special enactment for purchase tax on sugarcane and prevails over the general purchase tax scheme in the Bihar Finance Act, 1981 in that limited field. The levy under the Sugarcane Act is a purchase tax, not a mere earmarked contribution for the Board or Council, because the statute treats it as tax collection with only part applied to institutional purposes and the balance credited to the State exchequer. The impost is also a tax and not a fee, as there was no quid pro quo or reasonable correlation between the amount collected and services rendered. Case-Laws VAT / Sales Tax Tue, 17 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104707