Supreme Court of India
Mohan Meakin Ltd. v. State of H.P. & 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
We are of the view that the State Government is competent to levy fee for the purpose of ensuring that industrial alcohol is not surreptitiously converted into potable alcohol so that the State is deprived of revenue on the sale of such potable alcohol and the public is protected from consuming such )<, ' illicit liquor.
Judgment, page 18
From the headnote
Constitution of India, 1950-Article 304 (b); Schedule VII List I Entries 42 and 52 - Levy of permit fee - By State Government- On import of 'Malt spirit of over proof strength' c - Held: Levy of permit fee on rectified spirit not permissible - State did not have the legislative competence to make law in respect of imported item as the item falls within legislative competence of Union legislature under items 42 and 52 of List I of VII Schedule - State has to make distinction between 'Malt spirit of over proof strength' and 'potable liquor' - Doctrine of res extra commercium is not applicable
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