State Of U.P. & Ors vs M/S. Mohan Meakin Breweries Ltd. & Anr

The Supreme Court addressed the appeals concerning the imposition of excise duty on excess wastage by breweries under the Uttar Pradesh Excise Act, 1910, specifically referencing Section 18(c) and Section 17(1)(d). The Court upheld the High Court's ruling that the point at which liquor becomes exigible to duty is when it is ready for consumption, thus requiring the state to recalculate stock based on this criterion. The Court dismissed the state's appeals and allowed the breweries' appeals, affirming the High Court's directive for a fresh decision by the state government.