U.P. Excise Act

The appellant, Mis. Co‑operative Company Ltd., a manufacturer and seller of country liquor and IMFL, was assessed sales tax on amounts it levied as "bottling charges" for glass bottles used to pack country liquor. The Assessing Officer treated these charges as the price of bottles and included them in turnover under s.…

The appellant, a Sub‑Inspector of Uttar Pradesh Police, was ordered to withhold his integrity certificate for 2010 on the ground that he failed to record the past criminal history of an accused in a bailable offence. He challenged the order, arguing that withholding the certificate was not a punishment contemplated und…

The respondent, Sun Bright Marketing Pvt. Ltd., was awarded a contract to operate Indian‑Made foreign liquor shops but received its licence three days after the contract’s commencement. The shops were forced to close for three days each due to municipal elections, political agitation, and a three‑day delay in licence i…

The dispute concerned the grant of an FL‑16 excise licence in Varanasi. The fifth respondent, Mohd. Khalil, held a temporary licence which was cancelled on 3 July 1993 by the District Excise Officer. Assuming a vacancy, a notification was issued and the appellant, Gorakhnath, was granted a licence. The fifth respondent…

The Nagar Mahapalika, Bareilly imposed octroi duty on country spirit supplied from a bonded warehouse at a rate of Re 1 per litre, classifying it under Class VI of a 1986 notification as "foreign imported liquor and all kinds of wines made in India." The respondents, licensed retailers of country liquor, contended that…