Supreme Court · 1992 INSC 113 · Decided 21 April 1992
Lilasons Breweries (PVT.) LTD. v. State of Madhya Pradesh and ORS.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 113 · [1992] 2 S.C.R. 595
- Case number
- CIVIL APPEAL No. 1265/1981
- Decided
- 21 April 1992
- Bench
- M.M. PUNCHHI, G.N. RAY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
(PVT.) LTD. v. STATE OF MADHYA PRADESH AND ORS. APRIL 21, 1992 [MADAN MOHAN PUNCHHI AND G.N. RAY, JJ.) Madhya Pradesh Excise Act, 1915: Sections 13,18,25,27,28 and 62(2)(h). A B Madhya Pradesh Brewery Rules, 1970: Rule 22-Nature of levy under C c;nd validity of-Brewerie~Appointment of Excise leviable the excess shall be realised from the brewer-Rule 22 held ultra vires and beyond the Rule making power of State-Levy under Rule 22 ht;ld as additional exCise duty not actually due and not authorised by Section 25. D Rule 22 of the Madhya Pradesh Brewery Rules, 1970 empowers the Excise
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