Supreme Court of India
State of U.P. and Ors. v. Delhi Cloth Mills & Anr.
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.
What the Court ordered
For the foregoing reasons, the impugned Judgment is set aside and the appeal is allowed, but under the facts and circumstances of the case, without any order as to costs.
Judgment, page 16
From the headnote
U. P. Excise Act, 1910-Sections 28 and 29 and Notification da1ed 26th March 1979-!j,xcise du1y-Cowitervailing excise duty-Minimum limits of wastage .fii ·transit-Provision for-Charging up of duty on excess wastage-,'. And imposition of excise duty on liquor before its issue from the distillery-Whether valid. The respondents are manufacturers of high strength spirit. They also used to manufacture and bottle military rum under a licence and supply the same to the defence personnel inside and outside the State of U.P. The excise dnty on military rumfor export was Rs.7per L.P. Litre while the
Authorities it was built on
Where later benches applied it
- 2022 State of Up through Secretary (excise) & Ors. v. M/s Mcdowell and Company Limited
- 2011 State of U.P. & Ors. v. M/s Mohan Meakin Breweries Ltd. & Anr.
Of those, 1 relied on · 1 referred to
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