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
short paid this amount of duty by adopting the assessable value of molasses at 40 per quintal while as per the order-in-original ... original to the extent that it determined the assessable value of molasses at Rs.185/- PMT on the basis of the price at which molasses
Wadhwa :
The appellants are engaged in the manufacture of sugar as also molasses. They filed various applications for remission of duty in respect of molasses ... clearances.
(d) That there was no removal of any quantity of molasses.
3. The also relied upon various decisions of the Tribunal as also
various show cause notices with regard to
payment of excise duty upon molasses for a period from 1994 to
::: Downloaded on - 26/04/2014 ... referred as to the "Shirpur S. S. K.") had sold molasses
at the rate of Rs. 1310/- per metric tonne, whereas the petitioner
brief, are that the appellants are engaged in the manufacture of Sugar, Molasses in the sugar plant, Electricity in the co-generation plant and Ethyl ... inputs, capital goods etc. During the process of manufacture of sugar, molasses emerges as a by-product. Sugar and Molasses are classifiable under sub-heading
which is registered under the Indian Companies Act, 1956 offered to purchase molasses from various Sugar Mills for export outside the country, for which, they ... Commissioner of Sugar, Government of Tamil Nadu, Madras. Consequently, the Molasses Controller and Commissioner of Prohibition and Excise, Government of Tamil Nadu, Madras issued
which is registered under the Indian Companies Act, 1956 offered to purchase molasses from various Sugar Mills for export outside the country, for which, they ... Commissioner of Sugar, Government of Tamil Nadu, Madras. Consequently, the Molasses Controller and Commissioner of Prohibition and Excise, Government of Tamil Nadu, Madras issued
Rope Rs. 314.80
Sum advanced by plaintiff Rs. 13,993.68
Income from Molasses Rs. 5225.00
TOTAL : Rs.58,533.48
3
EXPENDITURE
Purchase of Sugarcane ... indicated a loss of Rs.
11,282.86 P. Regarding the income from Molasses, the
Commissioner came to the conclusion that no stock of Molasses
sugar industry engaged in the manufacturing and sale of sugar. Molasses is a necessary bye-product which comes out when sugarcane is crushed for manufacture ... Niyantran Adhiniyam, 1964, it is mandatory for a sugar factory to preserve molasses under Section 5 thereof. The petitioner alleges that on 2nd of April
Estern Molasses Co vs Asst.Comm.Of Income Tax Circle ... on 23 April, 2014
Author: Arun Mishra
Bench: Arun Mishra
ORDER SHEET
APOT 931/1998 ... HIGH COURT AT CALCUTTA
Civil Appellate Jurisdiction
ORIGINAL SIDE
ESTERN MOLASSES CO.
Versus
ASST.COMM.OF INCOME TAX CIRCLE 13(2)CAL.
BEFORE
