M. K. PAPLAH & SONS vs THE EXCISE COMMISSIONER & ANR.

The Supreme Court upheld the validity of excise duty and sales tax levied on the sale of arrack under the Mysore Excise Act, 1965, specifically Sections 16, 22, and 23, and the Karnataka Sales Tax Act, 1957, Sections 2, 5, and 19. The Court ruled that the removal of arrack from government warehouses after purchase attracts excise duty, and the delegation of power to fix excise duty rates does not constitute an abdication of legislative function. The appeals challenging the levies were dismissed, affirming the High Court's partial acceptance of the appellant's contentions.