https://www.taxtmi.com/caselaws?id=188325 The U.P. Excise Act, 1910 permitted bottling of foreign liquor only under licence, and the statutory scheme also authorized prescription of licence fees. Section 17(d) barred bottling for sale without a licence under Section 18, Section 24 covered licences for manufacturing and sale, Section 28(d) recognised excise or countervailing duty on excisable articles, and Section 41(c) empowered the Excise Commissioner to fix the scale or manner of fees for licences, permits or passes. Bottling was treated as a distinct licensable activity, so the fact that it occurred alongside manufacture, or that excise duty was already payable, did not exclude a separate bottling licence fee. en-us Wed, 10 Jan 1996 00:00:00 +0530 Fri, 23 Mar 2018 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188325 The U.P. Excise Act, 1910 permitted bottling of foreign liquor only under licence, and the statutory scheme also authorized prescription of licence fees. Section 17(d) barred bottling for sale without a licence under Section 18, Section 24 covered licences for manufacturing and sale, Section 28(d) recognised excise or countervailing duty on excisable articles, and Section 41(c) empowered the Excise Commissioner to fix the scale or manner of fees for licences, permits or passes. Bottling was treated as a distinct licensable activity, so the fact that it occurred alongside manufacture, or that excise duty was already payable, did not exclude a separate bottling licence fee. Case-Laws Indian Laws Wed, 10 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188325