1981 (3) TMI 238

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..... urchase of sugarcane is subjected to levy of purchase tax at the point of purchase by the factory. The petitioner is a dealer registered under the Act and was paying tax in respect of his sugarcane purchases made by him. There is no clear assertion in the statement of facts filed by the petitioner that the firm is the owner of the factory and produces khandasari sugar. When this was pointed out, the learned counsel, Shri B.V. Katageri, drew my attention to certain averments in the statement of facts in the petition and also referred me to the correspondence between the petitioner-firm and the Assistant Commissioner of Commercial Taxes. It is seen from annexure A, a true copy of the letter addressed by the firm to the Assistant Commissioner .....

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..... exemption from payment of tax for the months of May and June, 1978, pursuant to the Government notification dated 1st August, 1978. The same has been refused by the respondents on the ground that the notification does not apply to the petitioner's sugar factory. Therefore, the petitioner has approached this Court under article 226 of the Constitution praying that the court may issue a writ of mandamus to the respondents to give effect to the benefit of exemption contained in the aforementioned notification to the petitioner's sugar factory also for the relevant months. 4.. Shri Katageri, the learned counsel appearing for the petitioner, has contended that in the absence of sugar factory being defined under the Act all sugar factories pro .....

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..... of the Sugar Control Order, 1955. It is also defined in Prevention of Food Adulteration Rules, 1955. The Delhi High Court, in the case of Mangoo Mal Ram Kishore v. H.K. Sharma, Assistant Sales Tax Officer, Ward No. 2, Delhi [1974] 33 STC 182, had occasion to consider the scope of the word "sugar". The controversy in that case was whether sugar known as "bura" is, sugar. After applying the wellestablished meaning of a term having regard to its use in common parlance, the learned single judge in that case came to the conclusion that cane sugar is the crystallised sugar obtained from sugarcane, beetroot, etc., and includes the refined product obtained from gur. Sugar also includes bura and khandasari sugar. I have pointed out that in the absen .....

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