Section 9(2)(a) in Madura Sugars Limited (Acquisition and Transfer of Undertaking) Act, 1984
(a)for any sugar stocks comprised in the undertaking their value, which shall be calculated-(i)in the case of levy sugar stocks, at the price determined by the Central Government, from time to time; and(ii)in the case of other sugar stocks, at the ex-factory market price prevailing immediately before the appointed day, minus excise duty and cess;