does not include the berry or seed of the mhowra tree; (28) "molasses" means the heavy, dark coloured [viscous liquid produced] [These words were substituted ... Government may, by notification in the Official Gazette, declare not to be molasses, for the purposes of this Act; (29) "Officer in charge
stop and search]
for any intoxicant, hemp, mhowra flowers, or molasses any vessel, vehicle
or other means of conveyance [and may seize any intoxicant, hemp ... mhowra flowers, molasses or any other thing liable to confiscation or
forfeiture under this Act or any other law for the time being in force
does not include the berry or seed of the mhowra tree; (28) "molasses” means the heavy, dark coloured viscous liquid produces during the manufacture ... Government may, by notification in the Official Gazette, declare not to be molasses, for the purposes of this Act. (29) "officer in charge
does not include the berry or seed of the mhowra tree; (22) “molasses” means the heavy, dark-coloured residual syrup drained away in the final ... article which the State Government may, by notification, declare not to be molasses, for the purposes of this Act; (23) “notification” means a notification published
granting permission to
the first respondent to lift 85,000 quintals of molasses from
the five sugar mills at a price ... State controlled sugar mills
in the State of Uttaranchal, which produce molasses as a bye-
product. Of them, two mills - Doiwala Sugar Company Limited
factory to sell and supply
in the prescribed manner such quantity of molasses to such
person, as may be specified in the order ... order.
Under Section 10 the occupier of a sugar factory shall sell
molasses in respect of which an order under Section 8 has
been made
there were six State controlled sugar mills in
Uttaranchal State which produced molasses. Sale of molasses by them was
controlled by the Molasses Sale Committee ... appellant sugar mill
inviting offers from bona fide consumers for purchase of molasses from
the other five sugar mills. The tenders were to be submitted
Indian Molasses Co. (Private) Ltd vs The Commissioner Of Income-Tax, ... on 5 May, 1959
Equivalent citations: 1959 AIR 1049, 1959 SCR SUPL ... Bench: M. Hidayatullah , Bhuvneshwar P. Sinha , J.L. Kapur
PETITIONER:
THE INDIAN MOLASSES CO. (PRIVATE) LTD.
Vs.
RESPONDENT:
THE COMMISSIONER OF INCOME-TAX, WESTBENGAL.
DATE
commodities with
which the respective proceedings are concerned. 1.
Sugarcane, Sugar and molasses (briefly referred to as Sugar
matters) matters)
2. Wheat products Atta, Maida ... mills concerned and also
on their transactions covering sale of sugar and molasses
manufactured by utilising the purchased sugarcane was upheld
by the High Court
came to be referred to by the Supreme Court in Indian Molasses Co. (Private) Ltd. v. Commissioner of Income-tax . In that case the assessee ... learned counsel for the company that the observations made in the Indian Molasses Company's case in fact lend support to the submissions which
