Section 21(3A) in Telangana Sugarcane (Regulation of Supply and Purchase) Act, 1961
(3A)Before the beginning of each crushing season or as soon thereafter as may be, and in the case of crushing season beginning on the date of commencement of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) (Amendment) Act, 1976, as soon as may be after such commencement, the assessing authority shall work out and specify the provisional amount of tax calculated per metric tonne of sugar under sub-section (1), by correlating the quantity of sugarcane purchased for the factory or khandasari unit to the sugar produced in the factory or khandasari unit during the last preceding crushing season in which the factory or khandasari unit was under production.Explanation I. - If the factory or khandasari unit was under production during only a part of any such previous crushing season, it shall be sufficient to take into consideration that part of the crushing season during which the factory or khandasari unit was actually under production.Explanation II. - If the factory or khandasari unit had not commenced production before the crushing season for which the provisional assessment is made, then the assessing authority may specify the provisional amount of tax on the basis of comparable data relating to other factories or khandasari units, if any, in the same region or of any other relevant factor.
