Supreme Court · 2008 INSC 1481 · Decided 18 December 2008
Mohan Meakin LTD. v. State of H.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1481 · [2008] 17 S.C.R. 1195
- Case number
- CIVIL APPEAL No. 7403/2008
- Decided
- 18 December 2008
- Bench
- S.B. SINHA, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 304(b), 301
Headnote
A B Constitution of India, 1950-Article 304 (b); Schedule VII List I Entries 42 and 52 - Levy of permit fee - By State Government- On import of 'Malt spirit of over proof strength' c - Held: Levy of permit fee on rectified spirit not permissible - State did not have the legislative competence to the item falls within legislative competence of Union legislature under items 42 and 52 of List I of VII Schedule - State has to make distinction between 'Malt spirit of over proof strength' and 'potable liquor' - D Doctrine of res extra commercium is not applicable to industrial alchohol- Punjab
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