https://www.taxtmi.com/caselaws?id=314058 Millers who merely process third-party paddy may claim exemption from levy obligations only if they satisfy the prescribed disclosure and custody conditions; absent proof of compliance, relief is premature. The Essential Commodities Act was read as authorising regulation of production, manufacture, price control, and compulsory sale of stock to the Government, so a levy order requiring sale of a specified portion of rice at a notified price was held to be within delegated power. The pricing mechanism was also treated as part of price control, because "control" was construed broadly to include price regulation by notification. The levy and procurement scheme therefore remained valid subject to proved exemption conditions. en-us Tue, 20 Aug 1974 00:00:00 +0530 Wed, 15 May 2024 14:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314058 Millers who merely process third-party paddy may claim exemption from levy obligations only if they satisfy the prescribed disclosure and custody conditions; absent proof of compliance, relief is premature. The Essential Commodities Act was read as authorising regulation of production, manufacture, price control, and compulsory sale of stock to the Government, so a levy order requiring sale of a specified portion of rice at a notified price was held to be within delegated power. The pricing mechanism was also treated as part of price control, because "control" was construed broadly to include price regulation by notification. The levy and procurement scheme therefore remained valid subject to proved exemption conditions. Case-Laws Indian Laws Tue, 20 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314058