U.P. Excise Act, 1910

The State of Uttar Pradesh sought to levy excise duty on various categories of wastage arising in the manufacture of Indian Made Foreign Liquor (IMFL): (A) wastage exported outside the State, (B) wastage during transport of high‑strength spirit, (C) loss due to obscuration in rum production, and (D) pipeline loss. The …

The petitioners, industrial users of ethyl alcohol, challenged state statutes imposing a vend fee and other levies on industrial alcohol, arguing that such taxes were beyond the legislative competence of the states. The Court examined the constitutional distribution of powers, focusing on Entries 84 of List I, 51 and 8…

The State of Uttar Pradesh sought recovery of license fee and interest from Prem Chopra for a retail liquor shop licence for FY 2002-03. Prem Chopra surrendered the licence, was asked to pay the balance, and filed a writ petition which resulted in an interim stay of the recovery proceedings subject to a partial deposit…

The Supreme Court of India, in a 9-judge bench reference, addressed the scope of Entry 8 of List II of the Seventh Schedule (intoxicating liquors) and its interplay with Entry 52 of List I (industries controlled by the Union). The case arose from a challenge by the State of Uttar Pradesh against a High Court decision t…

The State of Uttar Pradesh sued Kishori Lal for the shortfall of Rs 20,100 that arose when the excise licences he won at a public auction were resold at a lower price because he failed to deposit one‑sixth of the bid amount as required by the Excise Rules. The respondent argued that no contract was completed under Arti…

Vam Organic Chemicals Ltd. and two other firms, licensed to produce industrial alcohol (rectified spirit) for chemical manufacturing, challenged Uttar Pradesh's Notification No. 25/Licence/Part‑3 dated 18‑May‑1990 which imposed a denaturation fee of 7 paise per litre under Section 41 of the U.P. Excise Act, 1910. The p…

The State of Uttar Pradesh challenged the High Court's declaration that Section 37-A of the U.P. Excise Act, 1910 was void for violating Article 14 because it allowed an exemption for foreign liquor under Section 20(2). While the appeal was pending, the legislature omitted Section 20(2) and substituted a new Section 37…

The State of Uttar Pradesh imposed a licence fee of 15 paise per litre on specially denatured spirit (SDS) under Rule 3(a) of the 1978 Rules, which the respondents challenged as an illegal tax. The Supreme Court examined whether the fee was a genuine regulatory fee supported by a quid pro quo relationship with the cost…

The appellant, Mis. Somaiya Organics (India) Ltd., manufactured industrial alcohol and was initially exempt from a vend fee under the U.P. Excise Act, 1910. The exemption was withdrawn in 1979 and the company filed writ petitions; the High Court ordered it to give a bank guarantee and/or deposit amounts in a separate a…

The State of Uttar Pradesh ordered the closure of liquor shops licensed to Jagjeet Singh and others under Section 59 of the U.P. Excise Act during curfew periods caused by communal disturbances. The licensees sought remission of licence fees for the closure period, but the State refused. The High Court directed the Sta…

The State of Uttar Pradesh sought to recover differential excise duty on excess wastage of military rum that was exported by the respondents, Delhi Cloth Mills, under a lower export duty rate. The respondents argued that the duty on excess wastage could not be levied, and the Allahabad High Court quashed the demand. Th…

Kesar Enterprises Ltd., a handling agent for an export consignment of rectified spirit, was served notice to pay excise duty and interest after one of fifteen tank wagons failed to reach the port. The State argued that penalty could be imposed under Rule 633(7) of the Uttar Pradesh Excise Manual despite the High Court’…