1978 (3) TMI 191

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....concerned the amendment is unconstitutional as it operates in a denial of equality before law. Before the amendment, item 26 stood as hereunder: ---------------------------------------------------------------------------------- Description of Point of levy Rate of tax the goods ---------------------------------------------------------------------------------- (1) (2) (3) ---------------------------------------------------------------------------------- 26. All liquors other At the point of first 25 paise in the rupee. than country liquor. sale in the State. ---------------------------------------------------------------------------------- By virtue of clause 6(1) of the Ordinance, the said item 26 is amended in the following manner....

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....roduce a classification. If the consideration for the sale or purchase of the liquor includes the duty of excise payable under the A.P. Excise Act, 1968, the enhanced rate of 50 paise in the rupee is not leviable on all liquors other than country liquor; only 25 paise in the rupee will be leviable. Patently the Ordinance classifies the liquors other than country liquors into two categories. All those liquors, where consideration for their sale or purchase includes the duty of excise payable under the Excise Act, 1968, are put in a class apart from the generality of other liquors other than country liquors. Obviously, the Ordinance is intended to give relief to dealers who have already paid duty of excise, as per the Andhra Pradesh Excise A....