Indian Made Foreign Liquor (including Rum and Gin)
Two quarts
(b) Brandy
One quart.
(c) Beer
Not exceeding 7.8 bulk litre in bottles or cans ... possession upto 24 Quarts of IMFL of 750 millilitres including brandy and imported liquor (i.e. upto 18 litres in any size, 48 bottles
Indian Made Foreign Liquor (including Rum and Gin)
Two quarts
(b) Brandy
One quart.
(c) Beer
Not exceeding 7.8 bulk litre in bottles or cans ... possession upto 24 Quarts of IMFL of 750 millilitres including brandy and imported liquor (i.e. upto 18 litres in any size, 48 bottles
Mahendra Manilal Nanavati vs Sushila Mahendra Nanavati on 18 March, 1964
Equivalent citations: 1965 AIR
read in it
which are not there. [706 F; 710 G]
Cape Brandy Syndicate v. I.R.L. [1921] 1 K.B. 64, referred ... taxing
statute has been pithily stated by Rowlatt J. in Cape Brandy
Syndicate v. I.R.C.(1) thus:
"In a Taxing
factors. In 1960 and 1961 the Company had to close down three brandies in North India and twelve branches in South India and its establishments
apart form what the plain words of the statute provide. In Cape Brandy Syndicate v. Inland Revenue Commissioners
Amendment Act 20 of 2001.] (kk) [ "Indian made foreign liquor" means brandy, whisky, gin, rum, [vodka] [Inserted by Amendment Act 11 of 1973.] , milk punch
purpose of these Rules; (f) "Indian made foreign Liquor" means brandy, whisky, gin, rum, milk punch, wines, beer made in India and such other liquor
similarly understood.
11. Further, it has been pointed out in Cape Brandy Syndicate v. IRC, (1921) 1 KB 64:
"In a Taxing
words "constantly or regularly" as mentioned above.
(8) In Cape brandy Syndicate v. Inland Revenue Commissioners, 1921-1 KB 64 Rowlatt, J., observed
