Supreme Court of India
State of U.P. and Ors. v. Saraya Industries Ltd.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
Before parting with the case, however, we may observe that we have not gone into the question as regard the applicability of the rules vis-a-vis the new conditions imposed in the licence, in the instant case. c We are, therefore, of the opinion that in absence of the requisite E statutory backing, the impugned levy by the State cannot be held to be justified in law.
Judgment, page 17
From the headnote
Excise Laws: Manufacture of potable liquor-State Government framed policy requiring distilleries to ajfrx security holograms on liquor bottles, pouches and cans-Excise duty demanded on basis of circulars issued by Excise Commissioner on wasted holograms not produced by the distilleries for verification-Challenge to-Held: By reason of an executive instruction, provisions of lmv cannot be effaced-Matter relating to excise policy must be framed by the State-It cannot be done by the Excise Commissioner c by issuance of circulars-In absence of requisite statutory backing, impugned demand is not
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Where later benches applied it
Of those, 1 mentioned
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