MAHALAKSHMI SUGAR MILLS CO.LTD. vs UNION OF INDIA .

The Supreme Court examined the factors relevant for the Central Government to determine the price of levy sugar under Section 3(3C) of the Essential Commodities Act, 1955. The Court held that the determination must consider the minimum price for sugarcane, manufacturing costs, applicable duties or taxes, and ensure a reasonable return on capital employed. The judgment clarified the application of the Sugarcane Control Order and upheld the government's authority to set prices based on these factors for the sugar years 1983-84 and 1984-85.