Section 3(1) in The Sugar (Special Excise Duty) Act, 1959
(1)There shall be levied and collected in respect of that quantity of sugar removed from any factory on or after the commencement of this Act as is equivalent to the quantity of sugar lying in stock on such commencement within the precincts of the factory, a special duty of excise at the rate of rupees two and fifty- two naye paise per cwt.
