Supreme Court of India

Lilasons Breweries (pvt.) Ltd. v. State of Madhya Pradesh and Ors.

Neutral citation
Reported as [1992] 2 S.C.R. 595
Bench M.M. Punchhi J.
Decided 21 April 1992

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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

For the aforesaid reasons, this appeal is allowed, the judgment and order of the High Court of Madhya Pradesh is set aside, declaring Rule 22 to the extent it permits raising a demand, which in sum and substance is additional excise duty, without its being actually due; as ultra vires the Act and beyond the rule making power of the State.

Judgment, page 10

Authorities it was built on

Where later benches applied it

Of those, 1 mentioned

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