Search Results for "rectified spirit"

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Search Results for "rectified spirit"

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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 Upholds High Court's Decision Allowing Rectification of GST Returns in Error Period. The Court affirmed that circulars restricting rectification of Form GSTR-3B to net basis adjustments are inconsistent with GST laws and that rectification must be permitted in the period of error occurrence under the Central Goods and Services Tax Act, 2017.

28 Oct 2021

The appeal arose from a judgment of the High Court of Delhi dated 05.05.2020 in W.P. (C) No. 6345 of 2018, which allowed a writ petition filed by Bhar...

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 Quashes FIR Against Sugar Factory Officials in Prohibition Act Case — Minister's Order Lacks Sanction Under Section 59A. Court holds that prior sanction under Section 59A of Maharashtra Prohibition Act, 1949 is mandatory for prosecution of public servants and that a Minister's order without application of mind cannot substitute such sanction.

15 Dec 2017

The applicants, Balasaheb Mahadeo Lohar and Rajendra Daulat Dongare, were employees of Gangakhed Sugar & Energy Ltd. They filed a criminal application...

High Court

Bombay High Court Allows Petitions Challenging Denial of Denatured Spirit License for Industrial Use. Held that rectified spirit/denatured spirit is not 'intoxicating liquor' under the Bombay Prohibition Act, 1949 and that the State cannot refuse license for industrial use under the Bombay Denatured Spirit, Methyl Alcohol and Varnish (Miscellaneous) Rules, 1954.

27 Feb 2017

The petitioners, M/s. Biostar Pharmaceuticals Limited and Mr. Ashok Bora, filed two writ petitions challenging the refusal of the State Excise authori...

High Court

Bombay High Court Dismisses Petition Challenging Retrospective Recovery of Supervision Charges in Distillery License — Levy Upheld as Contractual Obligation Under Section 58A of Bombay Prohibition Act, 1949.

10 Jul 2012

The petitioners, Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd. and another, filed a writ petition challenging a demand notice dated ...

High Court

Bombay High Court Dismisses Petitions Challenging Sales Tax on Furnace Oil Used as Fuel in Manufacturing. Furnace Oil Used as Fuel is Not 'Raw Material' or 'Input' for Production, Hence Not Exempt from Sales Tax Under Bombay Sales Tax Act, 1959.

21 Feb 2006

The judgment pertains to a batch of writ petitions filed before the Bombay High Court challenging the levy of sales tax on furnace oil used by the pet...

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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