Factories And Units

Factories and units, By definition, factories and units fall under different categories, the former being geared to manufacture of sugar by power, the latter being engaged in the production of gur, rab or khandsari sugar in crushers driven by mechanical power. A classification based on scale of operations, product manufactured and other substantial differences bearing on production capacity, profits of business and ability to pay tax, is constitutionally valid and the feeble, Ganga Sugar Corporation Ltd. v. State of Uttar Pradesh, AIR 1980 SC 286 (292): (1980) 1 SCC 223: (1980) 1 SCR 769.