https://www.taxtmi.com/caselaws?id=165164 A fiscal enactment was upheld where its true character was the levy and effective collection of excise duty on tobacco. Applying the doctrine of pith and substance, the Court treated licensing, warehousing, security, movement control, supervision and penalties as ancillary measures within legislative competence, even though they incidentally affected trade and possession of tobacco. The regulatory restrictions were also held not to be an unreasonable restraint on the right to carry on trade, as they were justified for duty collection and supported by appellate and revisional safeguards. The impugned orders were sustained as intra vires, and the allegation of mala fides failed for lack of pleading and proof. en-us Wed, 02 Dec 1959 00:00:00 +0530 Wed, 03 Sep 2014 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165164 A fiscal enactment was upheld where its true character was the levy and effective collection of excise duty on tobacco. Applying the doctrine of pith and substance, the Court treated licensing, warehousing, security, movement control, supervision and penalties as ancillary measures within legislative competence, even though they incidentally affected trade and possession of tobacco. The regulatory restrictions were also held not to be an unreasonable restraint on the right to carry on trade, as they were justified for duty collection and supported by appellate and revisional safeguards. The impugned orders were sustained as intra vires, and the allegation of mala fides failed for lack of pleading and proof. Case-Laws Central Excise Wed, 02 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165164