GANGA SUGAR CO.. LTD., ETC. vs STATE OF U.P. & OTHERS ETC.

The Supreme Court upheld the validity of the U.P. Sugarcane Purchase Tax Act, 1961, stating that the Act is a distinct legislative enactment from the previously struck down U.P. Sugarcane Cess Act, 1956. The Court ruled that the tax imposed under Section 3 of the Act, based on weight rather than value, is constitutionally valid and does not violate the principles of equality or fairness. The Court emphasized that the sugar industry is a controlled industry under Entry 52 of List I, thus affirming the legislative power of the State to impose such taxes.