Supreme Court of India
State of U.P., Etc. Etc. v. Synthetics & Chemicals Ltd. & Ors. Etc. 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.
2 Supreme Court benches have cited this judgment.
From the headnote
Excise laws-"Denatured spirit" if an intoxicating liquor-Licence fee levied r 011 sale d"latured spirit-If within the competence of the Stdte. ) The respondents who were licensees for the whole.sale vend of denatured spirit in their v.Tit petitions before the High Court con.tended that levy of fees on denatured ~pirit was not justified because (i) the Sta•tci was not proViding any service to the trade and (ii) since it is. the; Parliament which has the power : to levy excise, duty or tax on denatured spirit, th~ State was incompetent to levy the fees. llej~cting the contentions, the fligh
Authorities it was built on
Where later benches applied it
- 2024 State of U.P. & Ors v. M/s Lalta Prasad Vaish and Sons
- 2024 IN RE : SECTION 6A OF THE CITIZENSHIP ACT 1955 versus
Of those, 2 referred to
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