https://www.taxtmi.com/caselaws?id=189541 Under the U.P. Sugarcane (Purchase Tax) Act, 1971 and the Rules, a khandsari unit that elected to pay tax on an assumed-purchase basis was required to be taxed for the assessment year on the unit as a whole, not by reference to whether individual crushers were intermittently out of commission. The statutory scheme treated the option as applying to the entire unit and found no basis for remission or exemption merely because some machinery was not working for part of the season. On the commission dispute, the pleadings did not clearly rebut the notice, and no relief was warranted on the material before the Court. en-us Fri, 05 Oct 1979 00:00:00 +0530 Thu, 12 Jan 2017 12:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189541 Under the U.P. Sugarcane (Purchase Tax) Act, 1971 and the Rules, a khandsari unit that elected to pay tax on an assumed-purchase basis was required to be taxed for the assessment year on the unit as a whole, not by reference to whether individual crushers were intermittently out of commission. The statutory scheme treated the option as applying to the entire unit and found no basis for remission or exemption merely because some machinery was not working for part of the season. On the commission dispute, the pleadings did not clearly rebut the notice, and no relief was warranted on the material before the Court. Case-Laws VAT and Sales Tax Fri, 05 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189541