Supreme Court · 1996 INSC 1398 · Decided 27 November 1996
M/S Mohan Meakin LTD. v. Excise and Taxation Commissioner, Himachal Pradesh and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1398 · [1996] SUPP. 9 S.C.R. 258
- Case number
- CIVIL APPEAL No. 2457/1980
- Decided
- 27 November 1996
- Bench
- K. RAMASWAMY, G.T. NANAVATI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Punjab Excise Act, 1914: Sections 3, 23 and 31 C Punjab Breweries Rules, 1932 : Rule JO (3.4) Excise duty-Beer-Exigibility to excise duty-Relevant stage of-High Court held that it was exigible to duty at the stage when it is in fem1entation i.e. wort in terms of Rule 10(3.4)--Appeal against alcohol varies between country spirit to D whisky and the ethyl alcohof-The alcoholic strength of each excisable article and its percentage varies as per the ISi specifications but intoxicating liquor necessllli/y means only that liquor which was consumable by human beings as it was-The state of
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)