Supreme Court · 2001 INSC 108 · Decided 22 February 2001

Solomon Antony and ORS. v. State of Kerala and ORS.

Court: Supreme Court of India
Citation: 2001 INSC 108 · [2001] 2 S.C.R. 53
Case number: CIVIL APPEAL No. 4726/1994
Decided: 22 February 2001
Bench: A.S. ANAND, S. RAJENDRA BABU, R.C. LAHOTI (3-judge bench)
Outcome: Dismissed
Case type: Civil

Headnote

Excise l.Aws : Kera/a Abkari Shops (Disposal in Auction) Rules, 1974: Rule 8( 1) (as amended in 1993)-Rectified spirit-Import of Countervailing duty-Levy of-Pennits granted to contractors to import or purchase designated quantum of duty-paid rectified spirit-Such rectified spirit could be those outside the State-Godowns were allowed to be opened to store rectified spirit or manufactured arrack on payment of prescribed annual rent-Demand of excise duty raised on rectified spirit-Rate of excise duty also increased Validity of-Held: Excise duty on the designated quantum of

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