Mohan Meakin Ltd vs State Of H.P. & Ors

The Supreme Court examined the constitutional validity of the levy imposed by the State of Himachal Pradesh on the import and transport of rectified spirit and potable alcohol under the Punjab Excise Act, 1914. The Court held that the State lacked legislative competence to impose such fees on industrial alcohol, emphasizing that no services were rendered to justify the levy. Consequently, the Court set aside the High Court's decision and ruled in favor of the appellant, declaring the levy unconstitutional.