Supreme Court · 2000 INSC 393 · Decided 10 August 2000
T.J. Baby and ORS. ETC. v. State of Kerala and ORS.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 393 · [2000] SUPP. 2 S.C.R. 404
- Case number
- CIVIL APPEAL No. 6326/1999
- Decided
- 10 August 2000
- Bench
- B.N. KIRPAL, S.N. PHUKAN, RUMA PAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Excise Laws : Kera/a Abkari Act-Sections 17( a) to ( g) and 18 (I), (2) (3 )-Existing F.L. land F.L.3 licences of stockists, retailer and owners of bars and restaurants were extended.from 1995-96 to 1996-97-Rate of excise duty on Indian made foreign liquor was also increased by amendment in held on 1.4.96 and not from the manufacturing stockists holding F.L 9 licence who had already paid duty­ Single Judge allowed writ petition challenging differential duty-Reversed by D Division Bench-On appeal held, duty of excise is levied on mamifacture though its collection may be
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