ALLAHABAD CANNING CO. vs UNION OF INDIA

The Supreme Court interpreted the Levy Sugar Price Equalisation Fund Act, 1976, specifically Section 6(1), which allows for refunds of excess realisations made by manufacturers. The Court held that the proviso to Section 6(1) applies only to wholesale or retail dealers who pass on the excess price to consumers, and not to consumers themselves. Since the appellants were consumers and not dealers, they were entitled to claim a refund of the excess realisation from the Fund, overturning the High Court's dismissal of their writ petition.