Amendment status not verified — confirm the current text below against the official source.
Levy of tax on purchase of cane :- 4 [(1) The Government may, by notification, levy a tax at a rate not exceeding 5[one hundred rupees] per metric metric tonne on the purchase of cane required for use, consumption or sale in a factory or a khandasari unit. (1-A) XXXX] (2) The Government may, by notification, remit in whole or in part such tax in respect of cane used or intended to be used in a factory 6[or Khandasari unit] for any purpose specified in such notification. 7[(3) Notwithstanding anything in any other law for the time being in force, force, any sum due to the Government towards the purchase tax levied under this section shall be a first charge on the sugar produced out of cane already subject to purchase tax. No occupier of a factory or owner of a khandasari unit shall remove or cause to be removed any sugar produced in the factory or khandasari unit on or after the date specified by the Cane Commissioner in this behalf, either for consumption or for sale or for manufacture of any other commodity in or outside the factory or khandasari unit, until he has paid such sum: Provided that such sugar may be deposited without payment of any such sum in a godown or other place of storage approved by the assessing authority and where it is so deposited it shall not be removed therefrom until the sum as aforesaid has been paid. (3-A) Before the beginning of each crushing season or as soon thereafter as may be, and in the case of crushing season beginning on the date of commencement of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) (Amendment) Act, 1976, as soon as may be after such commencement, the assessing authority shall work out and specify the provisional amount of tax calculated per metric tonne of sugar under sub- section (1), by correlating the quantity of sugarcane purchased for the factory