https://www.taxtmi.com/caselaws?id=161418 Bottling liquor for sale under the Karnataka Excise Act, 1965 and the Karnataka Excise (Bottling of Liquor) Rules, 1967 was a regulated activity requiring a licence, and the rules as then framed confined bottling eligibility to persons already connected with the liquor trade. The State could not lawfully justify awarding arrack bottling contracts to outsiders as a mere policy choice without a valid amendment to the rules or a rational administrative basis. A selection process that invited all comers, excluded eligible trade-connected applicants, and lacked a governing principle was arbitrary. Bottling for sale could not be recast as mere agency or job work to avoid the licensing regime, and the contract awards were not sustainable. en-us Wed, 09 Apr 1986 00:00:00 +0530 Wed, 30 Jul 2014 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161418 Bottling liquor for sale under the Karnataka Excise Act, 1965 and the Karnataka Excise (Bottling of Liquor) Rules, 1967 was a regulated activity requiring a licence, and the rules as then framed confined bottling eligibility to persons already connected with the liquor trade. The State could not lawfully justify awarding arrack bottling contracts to outsiders as a mere policy choice without a valid amendment to the rules or a rational administrative basis. A selection process that invited all comers, excluded eligible trade-connected applicants, and lacked a governing principle was arbitrary. Bottling for sale could not be recast as mere agency or job work to avoid the licensing regime, and the contract awards were not sustainable. Case-Laws Central Excise Wed, 09 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161418