TMI Blog1990 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Constitution on the ground that the amount in dispute at the time of filing of the writ petition and even at the time when the lease was granted was more than Rs. 20,000. We are referring to this certificate obviously for the reason that no question of law much less a substantial question of law arises in this appeal. The distribution of sugar is controlled by the U.P. Sugar and Gur Manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed that since the nominees of the District Magistrate had refused to lift, the manufacturers are authorised to sell to any other authorised dealer of their own choice "at a price not more than levy price". The respondent-manufacturers sold the sugar at the levy prices and, therefore, they contended that they are liable to pay only 25 per cent excise duty. Obviously, this contention of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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