Supreme Court of India
Government of Haryana v. Haryana Brewery Ltd. and 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.
3 Supreme Court benches have cited this judgment.
From the headnote
Punjab Excise Act, 1914/Punjab Brewery Rules, 1956-Ss. 31 and 321 Rule 35-Manufacture of beer-Excise Duty-Levy of-Held, can be levied only after the process of manufacture was completed and has became fit for human consumption-Tax is on the end product and not on the raw material. Appellant-Excise authorities issued a show cause notice to the respondent imposing excise duty on the beer brewed sating that the wastage referred to in Rule 35 was more than 10 percent for the period 1986-87 and earlier, and more than 7 percent in the later years. Respondent raised a plea before the excise
Where later benches applied it
- 2011 State of U.P. & Ors. v. M/s Mohan Meakin Breweries Ltd. & Anr.
- 2024 State of U.P. & Ors v. M/s Lalta Prasad Vaish and Sons
- 2006 State of U.P. and Ors. v. Saraya Industries Ltd.
Of those, 1 relied on · 1 referred to · 1 mentioned
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