Section 4 in The Sugar (Special Excise Duty) Act, 1959
4. Effect of levy of duty on certain transactions.
Where, in compliance with an order made with reference to clause (f) of sub- section (2) of section 3 of the Essential Commodities Act, 1955 , a person is required to sell any sugar, the price of the sugar so required to be sold shall, if he has paid the special duty of excise leviable under section 3 on such sugar, include an amount equivalent to the duty so paid, and he shall be entitled to be paid such amount by the buyer.
