Supreme Court of India
State of Madhya Pradesh v. Firm Gappulal Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
From the headnote
Madhya Pradesh Excise Act-Sections 25, 26 and 62-Levy of excise duty on liquor not lifted by the contri:xtors under a contract is neither authorised by s. 26 of the Act, nor such a power to levy excise duty Vested in the State under s. 62 of the Act-Meaning of the word "pratikar"-Whether denotes "com prnsation or excise duty". Under the provisions of the Madhya Pradesh Excise Act, an excise licensee has to pay the following : (i) The prescribed licence fee, which licence gives the licensee privileges of selling liqnor in a shop. (ii) The price of liquor which he purchases from the State
Authorities it was built on
Where later benches applied it
- 2006 Gurubachan Singh and Anr. v. Ram Niwas
- 1995 Savita Dey v. Nageshwar Majumdar and Anr.
- 1992 Lilasons Breweries (pvt.) Ltd. v. State of Madhya Pradesh and Ors.
- 1987 State of Andhra Pradesh v. Y. Prabhakara Reddy
Of those, 4 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.