Cess on sugar export shortfall applies to domestic dispatches equal to a factory's export quota deficiency. Cess is imposed on sugar under the Sugar Export Promotion Act, 1958 as a charge on domestic dispatches equal to a factory's export quota shortfall; that shortfall quantity is leviable at Rs. 45.55 per quintal.
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Provisions expressly mentioned in the judgment/order text.
Cess on sugar export shortfall applies to domestic dispatches equal to a factory's export quota deficiency.
Cess is imposed on sugar under the Sugar Export Promotion Act, 1958 as a charge on domestic dispatches equal to a factory's export quota shortfall; that shortfall quantity is leviable at Rs. 45.55 per quintal.
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