The State Of Jharkhand And Ors. vs M/S Ajanta Bottlers And Blenders Pvt ...

The Supreme Court upheld the High Court's decision that the State of Jharkhand lacked legislative competence to impose a tax on the import of rectified spirit, deemed a non-potable liquor. The court emphasized that the State failed to demonstrate a valid justification for the levy based on services rendered. Consequently, the appeal by the State was dismissed, affirming the High Court's ruling.