Supreme Court of India
Vam Organic Chemicals Ltd. and Anr. v. U. P. Excise Act 1910
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.
6 Supreme Court benches have cited this judgment.
From the headnote
U. P. Excise Act 1910-Section 41 Rule 2. read with Sec. 2 and 18- of the Industries Development and Regulation Act 1956-lndustrial Alcohol Denaturation of spirit-Notification No. 25/Licence/3 dated 18-5-1990,regard- ing levy of denaturation fee-Legislative competence of State--Held, so long as any alcoholic preparation can be diverted to human consumption, the states shall have the power to legislate as also to impose taxes etc. and denaturation of spirit is not only an obligation on the States but also within the competence of States to enforce--Denaturation fee is in the nature of
Where later benches applied it
- 2015 Kalyan Chemicals v. Government of A.P. & Ors
- 2024 State of U.P. & Ors v. M/s Lalta Prasad Vaish and Sons
- 2024 Gaurav Kumar v. Union of India and Ors.
- 2015 Sri Malaprabha Co-op Sugar Factory Ltd. v. State of Karnataka & Ors.
- 2015 State of Tamil Nadu &anr. v. Tvl. South Indian Sugar Mills Assn. & Ors.
- 2012 Delhi Race Club Ltd. v. Union of India and Ors.
Of those, 1 relied on · 5 referred to
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