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Shadi Lal Distillery & Chemical Works Mansurpur U.P. Versus State of U.P.

1996 (1) TMI 453 - SUPREME COURT OF INDIA

W.P.(C) 8354 of 1981 - Dated:- 10-1-1996 - Punchhi, M.M., And Manohar Sujata V., JJ. Shadi Lal Distillery & Chemical Works Mansurpur U.P. Versus State of U.P. JUDGEMENT 1. Intervention application is allowed. 2. The appellants in Civil Appeals No .....

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fication dated 10-7-1975, issued by the Office of the Excise Commissioner, Uttar Pradesh bearing No. 1138/IX-213-C. These Rules are framed under the U.P. Excise Act, 1910. 3. The appellants submit that under the U.P. Excise Act, 1910, there is no pow .....

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xicant shall be manufactured and no liquor shall be bottled for sale except under the authority and subject to the terms and conditions of a licence granted in that behalf by the Excise Commissioner under Section 18. Section 24 provides that the Exci .....

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nd of selling by retail any liquor or intoxicating drug within any local area. The activity of bottling is an integral part of the activity of manufacture and supply of such liquor. In fact, a very similar provision in the Karnataka Excise Act, 1965 .....

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provides that an excise duty or a countervailing duty may be imposed on any excisable article, inter alia, manufactured, cultivated or collected under any licence granted under Section 17. Under Section 41(c), the Excise Commissioner has been empower .....

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therefore, no merit in the contention that the levy of a fee for a bottling licence is beyond the scope of the U.P. Excise Act of 1910. 4. It is next submitted that in the plant of the appellants/petitioners, bottling is done as a part of the manufa .....

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