Supreme Court of India
Sri Malaprabha Co-op Sugar Factory Ltd. v. State of Karnataka & Ors.
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From the headnote
Karnataka Excise (Manufacture and Bottling of Arrack) Rules, 1987- r 17- Fixation of price of rectified spirit- By c Government Order, State fixed the price of rectified spirit uniformly at Rs. 61-per litre wherein captive distilleries entitled to receive only Rs. 5/- per litre, and the balance Rs. 11- per litre receivable by the State -Appellant supplied rectified spirit to various parties and received the entire sum at the rate of Rs. 61- per litre - Demand raised by the Excise Department, being accorded at Rs.11- per litre sold by the appellant, - Challenge to, by the appellant- Held: The
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