Search Results for "Alcoholic Liquors"

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Search Results for "Alcoholic Liquors"

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Supreme Court

Court Upholds Tax Collection Obligation on Mysore Sales Under Section 206C. Excise Contractors Deemed "Buyers" in Karnataka Liquor Vending Case, Appeal Dismissed

8 Jul 2024

The application of Section 206C of the Income Tax Act, 1961, regarding tax collection at source on the sale of alcoholic liquor, particularly focusing...

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 Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

6 Jan 2022

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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...

High Court

Bombay High Court Grants Interim Relief to Pan Masala Manufacturers in Challenge to Maharashtra Gutka Ban — Petitioners Allowed to Continue Manufacturing Outside State Pending Final Hearing. Court Found Prima Facie Case and Balance of Convenience in Favour of Petitioners Under Food Safety and Standards Act, 2006.

15 Sep 2012

The petitioners, companies engaged in the manufacture, supply, and distribution of pan masala containing tobacco (gutka) and pan masala not containing...

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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