https://www.taxtmi.com/caselaws?id=280927 Under the U.P. Sugar Undertaking (Acquisition) Act, 1971, only the factory and properties held or occupied for factory purposes vested in the acquiring corporation. The Kanpur premises were the company's registered office, and the record did not show that they had been approved or used as a sugar godown, director's residence, or guest house connected with the factory. The Act acquired the sugar undertaking and its factory-related assets, not the company as a broader juristic entity. The reference to the purchase-tax regime did not establish factory-use status, so the premises remained outside the acquired undertaking. en-us Tue, 24 Feb 2004 00:00:00 +0530 Mon, 27 May 2019 13:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280927 Under the U.P. Sugar Undertaking (Acquisition) Act, 1971, only the factory and properties held or occupied for factory purposes vested in the acquiring corporation. The Kanpur premises were the company's registered office, and the record did not show that they had been approved or used as a sugar godown, director's residence, or guest house connected with the factory. The Act acquired the sugar undertaking and its factory-related assets, not the company as a broader juristic entity. The reference to the purchase-tax regime did not establish factory-use status, so the premises remained outside the acquired undertaking. Case-Laws Indian Laws Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280927