https://www.taxtmi.com/caselaws?id=296852 The Supreme Court ruled in a case regarding excise duty on liquor not lifted by contractors, emphasizing the Government's right to manufacture and sell liquor for revenue. The Court clarified that excise duty is only applicable to the quantity of liquor actually drawn by contractors, not on undrawn liquor. Citing previous judgments, the Court held that excise duty cannot be levied on undrawn liquor. Consequently, the Court upheld the High Court's decision to quash the excise duty demands, leading to the dismissal of the appeals with each party bearing its own costs. en-us Wed, 17 Dec 1975 00:00:00 +0530 Mon, 09 Aug 2021 18:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296852 The Supreme Court ruled in a case regarding excise duty on liquor not lifted by contractors, emphasizing the Government's right to manufacture and sell liquor for revenue. The Court clarified that excise duty is only applicable to the quantity of liquor actually drawn by contractors, not on undrawn liquor. Citing previous judgments, the Court held that excise duty cannot be levied on undrawn liquor. Consequently, the Court upheld the High Court's decision to quash the excise duty demands, leading to the dismissal of the appeals with each party bearing its own costs. Case-Laws Indian Laws Wed, 17 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296852