Supreme Court of India

State of U.P., Etc. Etc. v. Synthetics & Chemicals Ltd. & Ors. Etc. Etc.

Neutral citation
Reported as [1980] 2 S.C.R. 531
Bench A. C. Gupta and P. S. Kailasam JJ.
Decided 19 December 1979

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

Where later benches applied it

Of those, 2 referred to

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