Supreme Court of India
The State of Jharkhand & Ors. v. M/s Ajanta Bottlers & Blenders Pvt. Ltd.
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 hold that it purports to empower the State to levy charges on the final processed product being foreign liquor (IMFL) manufactur ed by use of imported rectified spirit.
Judgment, page 24
From the headnote
Jharkhand Excise Act, 1915 – s.90 – Revenue Board notification dated 06.11.2012 – r.106 (Tha) – Levy of import fee on rectified spirit – The Board of Revenue in exercise of power conferred u/s.90 of the Act inserted the Rule 106 (Tha) and levied fee on the import of rectified spirit by notification dated 06 .11.2012 – Writ Petition – High Court held that the State had no le gislative competence to levy tax/fee on the import of rectified s pirit, as it is a non-potable liquor i.e. alcohol not fit for human c onsumption – Appellant-State contended that import fee was not on rectified spirit in
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