Case :- WRIT TAX No. - 1307 of 2010
Petitioner :- The Kisan Sahkari Chini Mills Ltd. Thru' G.M. D.S. Gahlot
Respondent :- State Of U.P. Thru' Special Excise Secretary & Others
Counsel for Petitioner :- Neeraj Sharma
Counsel for Respondent :- C.S.C.
मा0 उच्च न्यायालय, इलाहाबाद द्वारा सुनवाई के बाद आदेश दिनांक 10-04-2014 पारित किया है जिसका प्रà¤ावी अंश निम्नवत है :-
4. In view of the law so laid down levy of Excise Duty on wastage of liquor higher in the strength than that of rectified spirit which is wholly unfit for human consumption cannot be legally sustained. The impugned orders are, therefore, illegal and cannot sustain.
5. The writ petition is allowed. The impugned orders dated 31.08.1996, 04.05.2006 and 05.07.2010 are hereby quashed. No costs.
Order Date :- 10.4.2014