Supreme Court · 1979 INSC 270 · Decided 19 December 1979
State of U.P., ETC. ETC. v. Synthetics & Chemicals LTD. & ORS. ETC. Etc .
- Court
- Supreme Court of India
- Citation
- 1979 INSC 270 · [1980] 2 S.C.R. 531
- Case number
- CIVIL APPEAL No. 1130/1976
- Decided
- 19 December 1979
- Bench
- A.C. GUPTA, P.S. KAILASAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 32
Headnote
Excise laws-"Denatured spirit" if an intoxicating liquor-Licence fee levied r 011 sale d"latured spirit-If within the competence of the Stdte. ) The respondents who were licensees for the whole.sale vend of denatured spirit in their v.Tit petitions before the High Court con.tended Sta•tci was not proViding any service to the trade and (ii) since it is. the; Parliament which has the power C: to levy excise, duty or tax on denatured spirit, th~ State was incompetent to levy the fees. llej~cting the contentions, the fligh Court held that the State had exclusive privilege
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