South Beach Road, with a bottle of ' Haywards ' Brandy and a bottle of 'Vat 69 ' Whisky, at about ... Section 4 (1) (j). Accused-1 Kumma Reddi admitted that he consumed brandy but denied possession of liquor bottles. The revision petitioner denied possession
Brandis Manufacturing And vs M/S. Pink Rose Lingerie Private on 6 December, 2021
IN THE COURT OF THE XXVII ADDL.,
CHIEF METROPOLITAN MAGISTRATE, BANGALORE ... December 2021
C.C.No.1096/2017
Complainant M/S. BRANDIS MANUFACTURING AND
MARKETING PVT LTD.,
Plot No. 490A, Peenya 4th Phase,
Peenya Industrial area
Pipers Whiskey and 06 bottles of 750ml each of Morpheus
Brandy total of 9.000 ltrs of liquor with a seal "for sale to defence ... Pipers
Whiskey and 06 bottles of 750ml each of
Morpheus Brandy total of 9.000 ltrs of
liquor with a seal "for sale to defence
with accused No.1 found illegally
transporting 200 bottles of Real honey brandy from Goa in
Velankani express train bearing No. 17315 to sell ... with accused No.1 found illegally transporting
200 bottles of Real honey brandy from Goa in
Velankani express train bearing
flat and lifted the
exhibits i.e. one sealed bottle of brandy, one almost empty bottle
of brandy, empty water bottle, one steel ... became fainted/slept after having 2-3 pegs of liquor/Brandy. He
further deposed that he had doubt how he got slept only after
taking
house, the first
accused told him that he was having brandy and invited him for drinking
brandy. He also showed a brandy bottle. Therefore ... haystick and dropped them in the cattle shed, the first accused poured
brandy in a glass of water and also mixed some white material which
charging or taxing provision in a taxing
statute. [702-D]
691
Cape Brandy Syndicate v. Commissioner of Inland Revenue
(1921) 12 Tax Cases 358r ... does no violence to the familiar
principle which in Cape Brandy Syndicate v. Commissioner of
Inland Revenue(1), was expressed thus by Rowlatt
Cape Brandy
22
Syndicate v. IRC [Cape Brandy Syndicate v. IRC, (1921) 1 KB
64] , summed up the law in the following manner:
“A taxing ... with
approval a passage [Cape Brandy Syndicate v. IRC, (1921) 1 KB
64] from Rowlatt, J. expressing the principle in the following
words: (Cape Brandy
possession one bottle of whisky, one bottle of brandy (both partly used), one bottle of wine, two bottles of beer, one bottle of medicated wine ... provision under Section 68 for a permit to keep two drama of brandy or rum for use in an emergency, but Sub-section (7) contains
cases Whisky concentrate. In few cases it is Gin concentrate or Brandy concentrate. described in the Bill of Entry as '.....years old Vatted Malt ... Policy. The goods imported are concentrated Whisky, Gin or Brandy. The only pertinent question is whether or not the concentrates of Whisky, Gin or Brandy
