EXCISE COMMISSIONER. U.P., ALLAHABAD vs RAM KUMAR

The Supreme Court held that under the U.P. Excise Act, 1910, the State has the exclusive right to levy excise duty on liquor, as per Sections 28 and 33. The Court ruled that the imposition of sales tax under Sections 3A and 4 of the U.P. Sales Tax Act, 1948, was valid despite the absence of prior notification regarding its withdrawal. The Court emphasized that the licensees were liable for compensation for unlifted quotas, affirming the legality of the government's actions and dismissing the respondents' challenge under Article 226 of the Constitution.