SOLOMON ANTONY vs STATE OF KERALA

The Supreme Court examined the validity of the State's excise duty on rectified spirit under the Abkari Act, specifically Sections 17 and 18. The Court held that the levy of excise duty on the designated quantum of rectified spirit, which was not actually imported, was ultra vires as it did not conform to Entry 51 of List II of the Seventh Schedule of the Constitution. The Court ruled in favor of the contractors, invalidating the increased excise duty imposed by the State.