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
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
Commissioner Of Income-Tax vs Indian Molasses Co. Pr. Ltd. on 16 March, 1966
Equivalent citations: AIR1967CAL412, [1968]67ITR687(CAL), AIR 1967 CALCUTTA 412
Author ... facts are briefly stated as follows :--
The assessee, the Indian Molasses Co. Pr. Ltd., Calcutta, is a private limited company. Its Managing Director
directing the writ-petitioner to supply 20% of the
molasses produced by the sugar mills for manufacturing
country made liquor by distilleries for the financial ... with the orders issued by the
Authorities and has not supplied 20% molasses for
manufacturing country liquor. The main challenge of the
writ petitioner
being a portion of the sale proceeds of molasses, which was accounted for and kept separately for the construction of storage tanks, cannot be included ... Sept., 1974, for the asst. yr. 1975-76. The selling price of molasses, a bye-product obtained in the process of refining sugar, is fixed
