Supreme Court · 2011 INSC 710 · Decided 23 September 2011
State of U.P. & ORS. v. M/S Mohan Meakin Breweries LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 710 · [2011] 14 S.C.R. 98
- Case number
- CIVIL APPEAL No. 4708/2002
- Decided
- 23 September 2011
- Bench
- R.V. RAVEENDRAN, P. SATHASIVAM (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Uttar Pradesh Excise Act, 1910: c s.29(e)(i) - Beer - Excisablity of - Stage when the beer manufactured is exigible to duty - Held: When the fermentation process of wort is completed, it becomes an alcoholic liquor for human consumption and there is no legal impediment excise duty at that stage - 0 The State has legislative competence to levy excise duty on beer either after the completion of the process of fermentation .and filtration, or after fermentation - Excise laws - Liquor. s. 28A - Imposition of additional duty - Excess manufacturing wastage - Basis
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