sugarcane have been declared as essential commodities by the Government of India as
per the provisions of Essential Commodities Act (EC Act ), 1955. The production ... role in fixation of price in case of essential commodities
governed by the Essential Commodities Act, 1955 . As and when there is prediction of
less
time, under Sub- section 3 (c) of Section 3 of the Essential Commodities Act, 1955 for "levy sugar." This concession was applicable ... Clause (f) of Sub-section (2) of Section 3 of the Essential Commodities Act, 1955". The appellant was clearing sugar in accordance with
herein are sugar factories and are controlled by the provisions of Essential Commodities Act and the Levy Sugar Supply (Control) Order ... under Section 3 of Essential Commodities Act. It is nobodys case that the said Act is not Central act. The tariff heading
transactions of the
appellant assessee are controlled by statutory provisions of
Essential Commodities Act, 1955 . The Loss be allowed to the
assessee ... suffered by the appellant. The
commodity dealt with by the assessee/appellant is under strict
control of Essential commodities Act, 1955. When the provisions
Act which is a Central Act and the provisions of the 54 Act, which is a State Act, in view of the decision ... yield to Sections 3(1) and 6 of the Essential Commodities Act, 1955, in so far as these provisions were repugnant to Section
made by the Central Government under Section 3 of the Essential Commodities Act, 1965 is defined as follows -
"any variety of cement manufactured ... Control Order, 1978 made by Central Government under Section 3 of Essential Commodities Act, 1955 which defines cement as meaning "any variety of cement
only for the sake of its maintenance being compulsory under the Essential Commodities Act . It was also brought to the notice of the assessing officer ... said stock register seriously, though it was an essential compliance under the Essential Commodity Act. He further observed that there was no force in this
distribution of such essential commodities for controlling the price, etc. Essential commodities have also been defined in that Act. It may, therefore perhaps ... Commodities Act and particularly when there is no right of appeal provided against any such Order. TRAI Act does not deal with any essential commodity
governed and controlled by the
PREVENTION OF BLACK MARKETING OF ESSENTIAL COMMODITIES ACT.
The assessee was purchasing such products from various companies such as IOCL ... being prohibited / controlled
products under the PREVENTION OF BLACK MARKETING OF ESSENTIAL
COMMODITIES ACT.
Based on the above, the AO was of the view that
applied in interpretation of statutory provisions for
procurement of essential commodities in public interest.
The same principles are to be made applicable to the
present ... during the period when Section
11(1) is in vogue under Essential Commodities Act ?
iii) Whether the role of the State Commission under
Section
