https://www.taxtmi.com/caselaws?id=183982 Levy sugar price under Section 3(3C) of the Essential Commodities Act must reflect all statutorily relevant cane-cost components, including the additional price payable to growers under Clause 5A of the Sugarcane Control Order and the State-fixed cane price. The Court applied a purposive construction and held that these producer liabilities materially affect manufacturing cost and reasonable return, so they cannot be excluded from price fixation. The Delhi High Court's narrower approach was rejected, and the impugned price fixation orders were held inconsistent with the statutory scheme. en-us Mon, 31 Mar 2008 00:00:00 +0530 Mon, 27 Jun 2016 15:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183982 Levy sugar price under Section 3(3C) of the Essential Commodities Act must reflect all statutorily relevant cane-cost components, including the additional price payable to growers under Clause 5A of the Sugarcane Control Order and the State-fixed cane price. The Court applied a purposive construction and held that these producer liabilities materially affect manufacturing cost and reasonable return, so they cannot be excluded from price fixation. The Delhi High Court's narrower approach was rejected, and the impugned price fixation orders were held inconsistent with the statutory scheme. Case-Laws Indian Laws Mon, 31 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183982