State Of U.P. & Ors vs Saraya Industries Ltd

The Supreme Court ruled that the State of Uttar Pradesh's policy requiring distilleries to affix security holograms under the Uttar Pradesh Excise Act, 1910, is valid and does not violate any legal provisions. The Court held that the imposition of excise duty on holograms is lawful and that distilleries must comply with the regulations set forth by the Excise Commissioner. The judgment affirmed the legality of the State's measures to prevent duty evasion and smuggling of liquor, thereby dismissing the appeals filed by the distilleries.