Supreme Court of India
T.J. Baby and Ors. Etc. v. State of Kerala and Ors.
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.
What the Court ordered
For the aforesaid reasons, we allow these appeals, set aside the decision of the Division Bench and restore the judgment of the Single Judge who had allowed the writ petitions.
Judgment, page 11
From the headnote
Excise Laws : Kera/a Abkari Act-Sections 17( a) to ( g) and 18 (I), (2) (3 )-Existing .L. land .L.3 licences of stockists, retailer and owners of bars and restaurants were extended.from 1995-96 to 1996-97-Rate of excise duty on Indian made foreign liquor was also increased by amendment in Act-Differential duty claimed.from .L I and .L.3 licences.for stocks held on 1.4.96 and not from the manufacturing stockists holding .L 9 licence who had already paid duty Single Judge allowed writ petition challenging differential duty-Reversed by Division Bench-On appeal held, duty of excise is levied on
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