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Search Results for "IMFL manufacturing"

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Supreme Court

"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

23 Oct 2024

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

Supreme Court

Supreme Court Allows State's Appeal Against High Court's Quashing of Import Fee on Rectified Spirit Used for Potable Liquor. Levy Held Valid as Regulatory Fee Under Jharkhand Excise Act, 1915, as Rectified Spirit Used for Manufacture of Intoxicating Liquor Falls Within State's Legislative Competence Under Entry 8 List II.

2 Jul 2019

The Supreme Court allowed the appeal filed by the State of Jharkhand against the judgment of the Jharkhand High Court which had quashed a notification...

Supreme Court

Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

22 Jul 2020

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

High Court

Bombay High Court Grants Injunction in Quia Timet Action for Passing Off Based on Distinctive Bottle Shape of Vodka. Shape of a bottle can be protected as a trademark or get-up if it has acquired distinctiveness and is likely to cause confusion.

2 May 2011

The plaintiff, Gorbatschow Wodka KG, a German company manufacturing Vodka, filed a quia timet action against John Distilleries Limited alleging that t...

Supreme Court

Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

12 Oct 2023

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

High Court

Bombay High Court Allows Distillery Petitions Challenging Denial of NOC for Ethanol Production Under Maharashtra Excise Act. Court holds that denial of No Objection Certificate for ethanol production from sugarcane juice is arbitrary and violative of Article 14 when based on policy not applicable to molasses-based distilleries.

9 Aug 2023

The judgment involves multiple writ petitions filed by distilleries challenging the denial of No Objection Certificate (NOC) by the State of Maharasht...

High Court

High Court Dismisses Petition Challenging Arbitral Award in Contract Dispute — Variation of Agreement by Conduct Upheld. Court holds that acceptance of increased bottling charges through joint account adjustments and subsequent correspondence constitutes valid modification of contract under Section 7 of the Contract Act.

14 Jan 2019

The petitioner, John Distilleries Pvt. Limited, engaged the respondent, The Brihan Maharashtra Sugar Syndicate Limited, for manufacturing liquor produ...

Supreme Court

Supreme Court Hears State of Maharashtra's Appeals Against High Court's Decision Striking Down Section 33A of Bombay Police Act, 1951 as Violative of Articles 14 and 19(1)(g). The core issue is whether the prohibition of dance performances in eating houses, permit rooms, or beer bars is a reasonable restriction on trade and is within the State's legislative competence.

1 Aug 2026

The Supreme Court heard a batch of civil appeals filed by the State of Maharashtra and others assailing the judgment and order dated 12th April 2006 o...

High Court

High Court of Judicature at Bombay Bench at Aurangabad Hears Writ Petition by Distillery Manufacturer Against Water Resources Department and Regulatory Authority. Dispute Concerns Legality of Water Charges for Industrial Use and Classification of Water as Raw Material Under Maharashtra Water Resources Regulatory Authority Act, 2005.

26 Sep 2025

The writ petition arose from a dispute over water charges levied on a distillery unit manufacturing Indian Made Foreign Liquor (IMFL) in Nanded distri...

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