MOHAN MEAKINS BREWERIES LTD. DALIGANJLUCKNOW ETC. vs CONTROLLER OF WEIGHTS AND MEASURES,U.P. LUCKNOW & ORS.

The Supreme Court upheld the applicability of the U.P. Weights and Measures (Enforcement) Act, 1959 to manufacturers of liquor, stating that the definition of 'use in transaction for trade or commerce' under Section 2(jj) includes storage of liquor in vats as it relates to the assessment of excise duty based on volume. The Court clarified that even if storage alone does not constitute a transaction, it is covered under the Act due to its connection with trade assessments. The appeals by the liquor manufacturers were dismissed, affirming the validity of the notices issued for calibration of storage vats.