Supreme Court · 1999 INSC 557 · Decided 14 December 1999
S.K. Pattanaik (Dead) Through LRS. v. State of Orissa and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 557 · [1999] SUPP. 5 S.C.R. 463
- Case number
- CIVIL APPEAL No. 4160/1995
- Decided
- 14 December 1999
- Bench
- A.S. ANAND, V.N. KHARE, M. JAGANNADHA RAO (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Excise Law: Bihar and Orissa Excise Act, 1915: c Ss.27 and 28-Excise duty and countervailing duty-Levy of Indian made foreign liquor-Import of into state of orissa-Stored in licensed bonded warehouse-Stock became sedimented and rendered unfit for human consumption and destroyed-Demand of event for attracting excise duty or D countervailing duty is the manufacture or import of excisable goods into the - State , charge of incidence of duty stands attracted as soon o,s the taxable event takes place and the facility or postponement of collection of duty under the Act or the Rules
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