wholesale vend for sale of brands of liquor, i.e., Courier
Napoleon Brandy and Savoy Club Gin & Fresh Lime. The said
licence was valid ... Petitioner to
transfer the leftover stock of only "Courier Napoleon Brandy"
lying with M/s Tilak Nagar Industries Private Limited
wholesale vend for sale of brands of liquor, i.e., Courier Napoleon
Brandy and Savoy Club Gin and Fresh Lime. The said license was valid ... granted permission to transfer the leftover stock of only "Courier Napoleon
Brandy" lying with M/s Tilak Nagar Industries Private Limited
Ashish Bhalla vs State & Anr. on 15 September, 2023
* IN THE HIGH COURT OF
equity is out of place
in tax law". In Cape Brandy Syndicate v. Inland Revenue
Commissioner, Rowlatt J4 had observed:
"....in a taxing
implied and there is no room for any intendment.
(See Cape Brandy Syndicate v. IRC [(1921) 1 KB 64] and Ajmera
Housing Corpn
following rates,
namely:-
[(1) Indian Liquor (Whisky, Rum, Gin, Vodka, Brandy, Wine,
Liquer, Beer, Draught Beer, Cider, Alcopop) and Foreign
Liquor (Whisky, Rum, Vodka ... Brandy, Wine, Liqueur,
Beer and Cider) - Duty @ 1% of Wholesale Price.
Provided that amount of duty payabrules.]"
54. Upon a consideration of the aforesaid
User:
Proposed to
be used
Goods: All alcoholic beverages including whisky, brandy, gin, rum,
vodka, wines, spirits and liquors included in class 33; fruit extracts
