Section 21(3B) in Telangana Sugarcane (Regulation of Supply and Purchase) Act, 1961
(3B)At the end of the crushing season, the assessing authority shall work out and specify a revised amount of tax to be paid, by taking into account the quantity of sugarcane purchased for the factory or khandasari unit and the sugar produced in the factory or khandasari unit during the current crushing season, and where the amount is reduced or increased on such revision, the excess paid or the deficit, as the case may be, shall be spread over the remaining stock of the said sugar, and the amount to be paid before removal of such stock of sugar shall be refixed accordingly; and if no such sugar remains in stock, then the owner shall be entitled to a refund or liable to pay the balance, as the case may be.
