Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Excise - Molasses Policy - Interpretation of - State Government for the Molasses Year 2015-2016 issued |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Excise - Molasses Policy - Interpretation of - State Government, for the Molasses Year 2015-2016 issued "Molasses Policy'', which provided for a reservation of 25% of the molasses produced to be supplied to the country liquor manufacturers as per the formula mentioned therein - According to the respondent, the reservation of 25% would apply to the balance of molasses left over after its captive consumption for its distillery - Whereas, appellants asserted that the reservation of 25% would be on the total production of molasses, to be adjusted eventually on the basis of the balance stock computable in terms of the formula defined in the Policy - Held: In the Policy for the Molasses Year 2015-16, mandate is for 25% reservation of the total molasses produced - Unambiguous prescript of the Policy that the reservation would be. of 25% of the molasses produced, which by no means, can be construed to connote that such reservation had been contemplated to be only of the balance stock left over after the captive consumption of the sugar mill(s) concerned - Noticeably, the Policy consciously underlines that in any event thereby, the captive consumption of molasses by the sugar mills is not affected at all, so much so that if the balance stock is more than the extent of reservation, the whole of it would apply, but if the balance stock is less than the quantity to be reserved, the reservation would work only to the extent of the balance stock and not in excess - Therefore, the plea of the respondent that the reservation is unmistakably limited to 25% of the balance stock under all situations is visibly flawed and fallacious. |
Judge | Hon'ble Mr. Justice Amitava Roy |
Neutral Citation | 2017 INSC 774 |
Petitioner | State Of Uttar Pradesh & Others |
Respondent | Mawana Sugars Limited |
SCR | [2017] 10 S.C.R. 1097 |
Judgement Date | 2017-08-18 |
Case Number | 10610 |
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