Supreme Court · 2019 INSC 715 · Decided 2 July 2019
The State of Jharkhand & ORS. v. M/S Ajanta Bottlers & Blenders PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 715 · [2019] 8 S.C.R. 1071
- Case number
- CIVIL APPEAL No. 5138/2019
- Decided
- 2 July 2019
- Bench
- A.M. KHANWILKAR, AJAY RASTOGI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Jharkhand Excise Act, 1915 - s.90 - Revenue Board notification dated 06.11.2012 - r.106 (Tha) - Levy of import fee on rectified spirit - The Board of Revenue in exercise of power conferred u/s.90 of the Act inserted the Rule 106 (Tha) and levied fee on the import of - Writ Petition - High Court held that the State had no legislative competence to levy tax/fee on the import of rectified spirit, as it is a non-potable liquor i.e. alcohol not fit for human consumption - Appellant-State contended that import fee was not on rectified
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