Supreme Court · 1995 INSC 509 · Decided 29 August 1995
State of U.P. v. M/S Modi Distillery ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 509 · [1995] SUPP. 3 S.C.R. 119
- Case number
- CIVIL APPEAL No. 4324/1983
- Decided
- 29 August 1995
- Bench
- S.P. BHARUCHA, FAIZAN UDDIN, S.B. MAJMUDAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
U.P. A v. MIS MODI DISTILLERY ETC. ETC. AUGUST 29, 1995 [S.P. BHARUCHA, FAIZAN UDDIN AND S.B. MAJMUDAR, JJ.} B U.P. Excise Act, 1910,-Sections 3(22a) and 28-Excise Duty-Power of the State to levy excise duty with refere11ce to its power to regulate manufac- ture of Indian Made Foreign Liquo1~1he 775-0bscuration Process- E:>..plained. Constitution of Indi~Seventh schedule entry 51 of List II-Power of the State to levy excise duty is limited by the Constitutio1r-Statute and Rules D cannot expand the power. Words And Phrase:.-'Alcoholic liquors for human consumption' and 'Rectified
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