Supreme Court · 2007 INSC 439 · Decided 19 April 2007
M/S. Gupta Modern Breweries v. State of Jammu & Kashmir & ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 439 · [2007] 5 S.C.R. 343
- Case number
- CIVIL APPEAL No. 2700/2000
- Decided
- 19 April 2007
- Bench
- H.K. SEMA, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265, 14
Headnote
B Taxation: Jammu and Kashmir Distillery Rules, 1946-Rule 17-Stipulating that expenditure on salary of excise department posted at the appellant's distillery C to be recovered from the appellant-Reasonableness of-Held: Unreasonable and arbitrary-Excise department rendering services to ensure that seeing that the denatured spirit does not go out of hands, either of distillery owner or retail seller-As there is no correlation between expenditure incurred D by government and fees sought to be charged under Rule 17, Provision thereof is tax and not fee-Since Rule 17 does not have
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