Supreme Court · 1997 INSC 45 · Decided 21 January 1997
Vam Organic Chemicals LTD. and ANR. v. U. P. Excise Act 1910
- Court
- Supreme Court of India
- Citation
- 1997 INSC 45 · [1997] 1 S.C.R. 403
- Case number
- CIVIL APPEAL No. 230/1997
- Decided
- 21 January 1997
- Bench
- A.M. AHMADI, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246, 254, 248, 110(2), 99
Headnote
CHEMICALS LTD. AND ANR. v. THE STATE OF UTTAR PRADESH AND ORS. JANUARY 21, 1997 [AM. AHMADI 0. ANDS. C. SEN, J.] U. P. Excise Act 1910-Section 41 Rule 2. read with Sec. 2 and 18-G of the Industries Development and Regulation Act 1956-lndustrial Alcohol Denaturation of spirit-Notification No. the states shall have the power to legislate as also to impose taxes etc. and denaturation of spirit is not only an obligation on the States but also within the competence of States to enforce--Denaturation fee is in the nature of regulatory fee for which quid pro quo is not necessary--Held,
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