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Supreme Court Allows Shifting of Liquor Shop Between Regions in Union Territory of Puducherry. The term 'place' in Rule 209 of the Puducherry Excise Rules, 1970 is not restricted to a particular region but permits shifting within the entire Union Territory.

The appellant, M/s Cee Cee & Cee Cee's, held an F.L. 1 License under the Puducherry Excise Act, 1970 for wholesale vending of Indian Made Foreign Liqu...

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Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.

The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...

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Supreme Court Upholds Drug Price Fixation Notifications for Frusemide and Theophylline Formulations. Price Fixation Under DPCO 1995 is a Legislative Exercise and Does Not Require Individual Hearing.

The appeals by special leave challenged the decision of the Allahabad High Court which had rejected writ petitions filed by the appellants, M/s T.C. H...

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Supreme Court Allows Appeal in Central Excise Case — Process Not Amounting to Manufacture Under Section 2(f) of Central Excise Act, 1944. Court Holds That Internal Order Deciding Jurisdiction Is Not Appealable Under Section 35 of the Act.

The Supreme Court allowed the appeal filed by the Commissioner of Central Excise, Haldia against the order of the Customs, Excise and Service Tax Appe...