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Search Results for "Liquor Sale"

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Supreme Court

Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

3 Mar 2022

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...

Supreme Court

Supreme Court Partly Allows Appeals in Income Tax Dispute Over Disallowance of Fees and Taxes Under Section 40(a)(iib) of Income-tax Act, 1961. The Court upheld the High Court's finding that gallonage fee, licence fee, and shop rental for FL9 licences were disallowable as exclusive levies on a State Government undertaking, while those for FL1 licences were not exclusive, and surcharge on sales tax and turnover tax were not fees or charges under Section 40(a)(iib) of the Income-tax Act, 1961.

3 Jan 2022

The appeals arose from a common judgment of the High Court of Kerala in income tax matters involving Kerala State Beverages Manufacturing & Marketing ...

High Court

Bombay High Court Dismisses Appeal Against Cancellation of FL-III Liquor License for Breach of Rules. Licensee failed to appear at hearing despite show cause notice, leading to confirmation of cancellation by Single Judge and Division Bench.

29 Jul 2021

The appellant, Ramkishor S/o Nathulal Jaiswal, was the proprietor of M/s. J. B. Restaurant holding an FL-III license under the Bombay Foreign Liquor R...

High Court

Bombay High Court Quashes Detention Order in MPDA Case Due to Non-Application of Mind — Failure to Consider Bail Conditions and Inadequate Link Between Bootlegging and Public Order. The court held that the detaining authority must consider the detenu's bail status and establish a clear nexus between the alleged activities and public order, which was absent in this case.

12 Jul 2018

The petitioner, Anil Preetam Kumbhar, challenged a detention order passed by the Commissioner of Police, Pune on 6 April 2018 under the Maharashtra Pr...

High Court

High Court of Karnataka Allows Writ Petition Challenging Rejection of Composition Tax Application Under KVAT Act. Rule 135(4) of KVAT Rules, 2005 restricting composition scheme for dealers selling liquor held ultra vires Section 15 of KVAT Act, 2003.

7 Nov 2017

The petitioner, M/s. Wonderla Holidays Limited, operates a composite business including an amusement park, a 3-star hotel, and a restaurant. It applie...

High Court

Bombay High Court Quashes District Collector's Order Reducing Liquor Shop Timings in Parbhani — Arbitrary Exercise of Power Violates Article 19(1)(g). The court held that the Collector lacked authority to alter business hours fixed under the Bombay Foreign Liquor Rules, 1953, and the order was disproportionate and without legal basis.

29 Sep 2017

The petitioner, Parbhani Jilla Daru Vikreta Sanghatana, an association of liquor retailers in Parbhani district, challenged an order dated 18-09-2017 ...

High Court

High Court of Karnataka Quashes Deputy Commissioner's Order Directing Shifting of CL-9 Liquor Licence — Deputy Commissioner Lacks Jurisdiction Under Karnataka Excise Act, 1965 to Direct Shifting of Licence Premises. The court held that the Deputy Commissioner acted without jurisdiction in directing the petitioner to shift his liquor vending shop, as Section 30 of the Karnataka Excise Act, 1965 does not confer such power.

27 Jun 2016

The petitioner, V.R. Prakash, a CL-9 licensee running a bar and restaurant in Bengaluru, filed a writ petition under Articles 226 and 227 of the Const...

High Court

Bombay High Court Grants Injunction Against Defendant in Trade Mark Infringement and Passing Off Case — Use of Plaintiff's Embossed Bottles for Country Liquor Constitutes Infringement of Registered Mark 'TANGO PUNCH' Under Trade Marks Act, 1999.

2 Sep 2014

The plaintiff, Brihan Karan Sugar Syndicate Private Limited, and the defendant, South Konkan Distilleries, both manufacture and sell country liquor. T...

High Court

Bombay High Court Acquits Convict in Murder Case Due to Lack of Credible Evidence and Unreliable Last Seen Theory. Conviction under Section 302 IPC Set Aside as Circumstantial Evidence Fails to Establish Guilt Beyond Reasonable Doubt.

28 Jun 2011

The appellant, Khandu Babuji Londhe, was convicted by the Additional Sessions Judge, Pune, for the murder of Kaluram under Section 302 IPC and for cau...

High Court

Bombay High Court Upholds Levy of Additional Duty on Denatured Ethanol Under Maharashtra State Excise Duty Act, 1975 — Denatured Ethanol Held to be 'Spirit' and 'Intoxicant' Subject to Excise Duty. The court held that denatured ethanol is not excluded from the definition of 'spirit' under Section 2(24) of the Act merely because it is denatured, and the levy of additional duty under Section 24 is valid and constitutional.

30 Nov -0001

The judgment concerns a batch of writ petitions filed by various companies engaged in the manufacture and sale of denatured ethanol, challenging the l...

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