Supreme Court · 1990 INSC 309 · Decided 9 October 1990
State of U.P. and ORS. v. Delhi Cloth Mills & ANR.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 309 · [1990] SUPP. 2 S.C.R. 168
- Case number
- CIVIL APPEAL No. 4297/1983
- Decided
- 9 October 1990
- Bench
- K.N. SAIKIA, S.C. AGRAWAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U. P. Excise Act, 1910-Sections 28 and 29 and Notification da1ed 26th March 1979-!j,xcise du1y-Cowitervailing excise duty-Minimum limits of wastage .fii ·transit-Provision for-Charging up of duty on excess wastage-,'. And imposition of excise duty on liquor before its issue C from the to manufacture and bottle military rum under a licence and supply the same to the defence personnel inside and outside the State of U.P. The excise dnty on military rumfor export was Rs.7per L.P. Litre D while the rate for consumption within the State was Rs.21 per L.P. uire. An allowance upto
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