Supreme Court · 2006 INSC 343 · Decided 12 May 2006
State of U.P. and ORS. v. Saraya Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 343 · [2006] SUPP. 2 S.C.R. 741
- Case number
- CIVIL APPEAL No. 2670/2006
- Decided
- 12 May 2006
- Bench
- S.B. SINHA, P.P. NAOLEKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 29
Headnote
Excise Laws: Manufacture of potable liquor-State Government framed policy requiring distilleries to ajfrx security holograms on liquor bottles, pouches and cans-Excise duty demanded on basis of circulars issued by Excise Commissioner on wasted holograms not produced by the distilleries for relating to excise policy must be framed by the State-It cannot be done by the Excise Commissioner A B c D by issuance of circulars-In absence of requisite statutory backing, impugned demand is not .sustainable-Uttar Pradesh Excise Act, 1910- Section 29-Constitution of India, 1950-Vllth
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