Supreme Court of India · 2019-07-02
THE STATE OF JHARKHAND AND ORS. vs M/S AJANTA BOTTLERS AND BLENDERS PVT LTD.
- Citation / case number
- SC 2013/35753
- Court
- Supreme Court of India
- Petitioner
- THE STATE OF JHARKHAND AND ORS.
- Respondent
- M/S AJANTA BOTTLERS AND BLENDERS PVT LTD.
- Author
- HON'BLE MR. JUSTICE A.M. KHANWILKAR
- Bench
- HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE A.M. KHANWILKAR
Judgment text excerpt
The Supreme Court upheld the High Court's decision that the State of Jharkhand lacked legislative competence under Section 90 of the Jharkhand Excise Act, 1915 to impose a tax on the import of rectified spirit, deemed non-potable liquor. The Court emphasized that the State failed to demonstrate a quid pro quo for the levy, thus invalidating the notification dated 6th November 2012. The appeal was dismissed, affirming the High Court's ruling.