MOHAN MEAKIN LTD. vs STATE OF H.P. .

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 jurisdiction to impose such fees as no services were rendered to the appellant, a public limited company engaged in the manufacture of liquor. The judgment of the High Court was set aside, affirming that the levy was unconstitutional and beyond the legislative competence of the State.