https://www.taxtmi.com/caselaws?id=165160 The Supreme Court upheld the validity of the Ordinance imposing a special duty on the import of country liquor in Delhi. It found that Parliament had the competence to enact the legislation, dismissing claims of colorable legislation and affirming that the duty did not infringe on inter-State trade or the fundamental right to trade in liquor. The court deemed the retrospective application of the Ordinance permissible, emphasizing its alignment with public health and morals. en-us Thu, 12 Apr 1979 00:00:00 +0530 Mon, 04 Aug 2014 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165160 The Supreme Court upheld the validity of the Ordinance imposing a special duty on the import of country liquor in Delhi. It found that Parliament had the competence to enact the legislation, dismissing claims of colorable legislation and affirming that the duty did not infringe on inter-State trade or the fundamental right to trade in liquor. The court deemed the retrospective application of the Ordinance permissible, emphasizing its alignment with public health and morals. Case-Laws Central Excise Thu, 12 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165160