The Sugar Cess Act, 1982, 3 of 1982 (Rep., Act 18 of 2017)

Section 2. Definitions

Repealed or not in force · As amended up to 2026-08

2. Definitions.— In this Act, unless the context othe rwise requires, — (a) "occupier", in relation to any sugar factory, means the person who has ultimate control over the affairs of the sugar factory or the owner of the sugar factory in case he is not the occupier; (b) "prescribed" means prescribed by rules made under this Act; (c) "sugar factory" means any premises (including the precincts thereof) in any part of which sugar is manufactured by vacuum pan process; (d) "sugar" means any form of sugar including crushed sugar or sugar in crystalised or powder form, containing ninety per cent. or more of sucrose and produced by the vacuum pan process and includes raw sugar produced by the said process.

Source: India Code