https://www.taxtmi.com/caselaws?id=45091 Sugar sold at the levy price under the U.P. Sugar and Gur Manufacturers Licensing Orders retained the character of levy sugar when District Magistrate nominees were not appointed or failed to lift the stock, because the State authorised sale to other dealers only on that condition. On that construction, excise duty was chargeable at the levy-sugar rate and not at the higher free-sale rate. The demand for excise at the free-sale rate was therefore quashed, and the lower-rate levy was upheld. en-us Wed, 11 Apr 1990 00:00:00 +0530 Thu, 08 Jul 2010 12:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45091 Sugar sold at the levy price under the U.P. Sugar and Gur Manufacturers Licensing Orders retained the character of levy sugar when District Magistrate nominees were not appointed or failed to lift the stock, because the State authorised sale to other dealers only on that condition. On that construction, excise duty was chargeable at the levy-sugar rate and not at the higher free-sale rate. The demand for excise at the free-sale rate was therefore quashed, and the lower-rate levy was upheld. Case-Laws Central Excise Wed, 11 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45091