Supreme Court · 1993 INSC 285 · Decided 7 September 1993

State of Uttar Pradesh and ORS. v. Sheopat Rai and ORS.

Court
Supreme Court of India
Citation
1993 INSC 285 · [1993] SUPP. 2 S.C.R. 136
Case number
CIVIL APPEAL No. 692/1977
Decided
7 September 1993
Bench
B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 246

Headnote

Constitution of India, 1950 : Article 246, Second Schedule, List II, Entries 8, 51, 62, 66--Foreign Liquor-Sale of-State Government's exclusive privilege-Sold to private person under a licence for consideration tenned as C 'Licence fee' or on a graduated or unifonn scale in lieu of 'licence fee' the Ordinance was promulgated with regard to a subject on which State Legislature had competence to legislate under Entry 8, List [[-'Licence fee' and 'fixed fee' are not 'fee', 'tax', 'duty' or 'cess' as envisaged by Entries D 51, 62 and 66 of List II. The U.P. Excise Act, 1910/The Uttar

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