Supreme Court of India
State of U.P. & Ors. v. M/s Mohan Meakin Breweries Ltd. & Anr.
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2 Supreme Court benches have cited this judgment.
From the headnote
Uttar Pradesh Excise Act, 1910: c s.29(e)(i) - Beer - Excisablity of - Stage when the beer manufactured is exigible to duty - Held: When the fermentation process of wort is completed, it becomes an alcoholic liquor for human consumption and there is no legal impediment for subjecting beer to excise duty at that stage - 0 The State has legislative competence to levy excise duty on beer either after the completion of the process of fermentation .and filtration, or after fermentation - Excise laws - Liquor. s. 28A - Imposition of additional duty - Excess manufacturing wastage - Basis for
Authorities it was built on
- 1989 Synthetics & Chemicals Ltd. Etc. v. State of U.P. and Ors.
- 1962 A.B. Abdulkadir and Others v. The State of Kerala and Another (and Connected Appeals)
- 1960 Sardar Baldev Singh v. Commissioner of Income-tax, Delhi & Ajmer
- 1995 State of U.P. v. M/s Modi Distillery Etc. Etc.
- 2002 Government of Haryana v. Haryana Brewery Ltd. and Anr.
- 1996 Union of India and Anr. Etc. Etc. v. A. Sanyasi Rao and Ors. Etc. Etc.
- 1990 State of U.P. and Ors. v. Delhi Cloth Mills & Anr.
- 1996 M/s Mohan Meakin Ltd. v. Excise and Taxation Commissioner, Himachal Pradesh and Ors.
Where later benches applied it
- 2022 State of Up through Secretary (excise) & Ors. v. M/s Mcdowell and Company Limited
- 2020 The Commercial Tax Officer & Anr. v. Mohan Breweries and Distilleries Limited
Of those, 1 relied on · 1 referred to
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