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M/S Pernod Ricard India Pvt. Ltd. vs The State Of Madhya Pradesh on 27 October, 2014 cites

State Of Jharkhand & Ors vs Ambay Cements & Anr on 17 November, 2004

10. This Court at this juncture reminds itself of the fact that the M.P. Foreign Liquor Rules, 1996 and the M.P. Excise Act are meant to ensure maximum revenue to the State and therefore every clause prescribing exemption is to be strictly construed so that the same is not misused by anyone claiming exemption. Reference may be had to the decisions of the Apex Court rendered in State of Jharkhand & Others v. Ambay Cements & Another : (2005) 1 SCC 368 (Para 24) and Topman Exports v. Commissioner of Income Tax, Mumbai : (2012) 3 SCC 593 (Para 39).
Supreme Court of India Cites 6 - Cited by 245 - A R Lakshmanan - Full Document

M/S Topman Exports vs Commr Of Income Tax,Mumbai on 8 February, 2012

10. This Court at this juncture reminds itself of the fact that the M.P. Foreign Liquor Rules, 1996 and the M.P. Excise Act are meant to ensure maximum revenue to the State and therefore every clause prescribing exemption is to be strictly construed so that the same is not misused by anyone claiming exemption. Reference may be had to the decisions of the Apex Court rendered in State of Jharkhand & Others v. Ambay Cements & Another : (2005) 1 SCC 368 (Para 24) and Topman Exports v. Commissioner of Income Tax, Mumbai : (2012) 3 SCC 593 (Para 39).
Supreme Court of India Cites 15 - Cited by 417 - A K Patnaik - Full Document
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