Supreme Court · 2002 INSC 75 · Decided 12 February 2002
Government of Haryana v. Haryana Brewery LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 75 · [2002] 1 S.C.R. 942
- Case number
- CIVIL APPEAL No. 1999/1997
- Decided
- 12 February 2002
- Bench
- B.N. KIRPAL, SHIVARAJ V. PATIL, B.P. SINGH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Punjab Excise Act, 1914/Punjab Brewery Rules, 1956-Ss. 31 and 321 C Rule 35-Manufacture of beer-Excise Duty-Levy of-Held, can be levied only after the process of manufacture was completed and has became fit for human consumption-Tax is on the end product and not on the raw material. respondent imposing excise duty on the beer brewed sating that the wastage D referred to in Rule 35 was more than 10 percent for the period 1986-87 and earlier, and more than 7 percent in the later years. Respondent raised a plea before the excise authorities, that the percentage of wastage should
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