Chandigarh Distillers and Bottlers Ltd. and Patiala Distilleries and Manufacturers Ltd. Vs. Union of India and ors.

Decided On : Dec-13-2000

Court : Punjab and Haryana

LAW: article 226 of the Constitution of India, Section 206C, Section 226(3, the Finance Act, State Act, the Punjab Excise Act, Section 44AC(l)(a, Section 206C, Section 44AC(1, Section 44AC(l)(a, the Finance Act, Section 206C, Section 206C, Article 226 of the Constitution of India, Section 206C, the Finance Act, Section 206C., Section 206C.'6, Section 206C, Section 206C, Section 206C(1, Section 206C, Section 206C, Section 206C, the Finance Act, Section 206C, Section 206C, Section 206C, Section 206C, Section 206C, Section 206C, Section 206C, Section 206C, Section 206C, Section 206C, Section 206C, Section 226(3, Section 206C, Section 206C, Section 206C, Section 206C, the Full Bench, the Full Bench of the Himachal Pradesh High Court, Section 44AC and Section 206C, Section 206C., the State Act, The Explanation to Section 206C, Section 44AC, the Explanation to Section 206C, Section 44AC, Section 206C. Similarly, Section 206C, Section 206C, the Explanation to Section 206C., Section 206C., Section 206C, Section 226(3, Section 206C, Section 226(3

ORG: G.S. Singhvi, the Direct Tax Laws (Amendment) Act, the Punjab Liquor Licence Rules, High Courts, the High Court of Himachal Pradesh, Co. v. Union of India, K.K. Mittal and Co. v. Union of India, the Gian Chand Ashok Kumar, Co., the Union of India, the Division Bench, Supreme, Table, Table, the Table in Subsection, State, the Central Government, State Government, Central, Union of India, Financial, Financial, the Haryana Liquor Licence Rules, the Union of India, the Supreme Court, Union of India, CITCO, CITCO, the Central Board of Direct Taxes, CITCO, CITCO, CITCO, the Central Board of Direct Taxes, CITCO, Naresh Kumar, Co. v. Union of India, Division Bench, the Excise Department, State, the Division Bench, Explanation, Table, Department, Explanation, Department, Explanation, the Excise Department, Explanation, the Patna High Court, State of Bihar v., Explanation, Department, the Central Board of Direct Taxes, Board, Table, Table, Table, the Excise Department, Department, the State Government, Chandigarh Distillers and Bottlers, the High Court, Co., Jaspal v. Union of India, the High Court, Chandigarh Distillers and Bottlers, Explanation, Union of India .14, the Supreme Court, Union of India v. A. Sanyasi Rao, Company v. Union of India, Gian Chand Ashok Kumar, Co. v. Union of India, the Division Benches, Explanation, the High Court, Yash Pal v. Union of India, the Himachal Pradesh High Court, Co. v. Union of India, Saini, Co. v. Union of India, the Supreme Court, Union of India v. A. Sanyasi Rao, Co. v. Union of India, Saini, Co. v. Union of India, Co., Gian Chand Ashok, the Supreme Court, Division Bench, the Supreme Court, Co., Co., Co., the High Court of Punjab, Naresh Kumar, Co. v. Union of India, Co., K.K. Mitial and Co. v. Union of India, K.K. Mittal and Co. v. Union of India, Union of India, Naresh Kumar, Co. v. Union of India, K.K. Mittal and Co. v. Union of India, the Union of India, the Supreme Court, Co., Naresh Kumar and Co., Division Benches

NORP: J.1, Indian, Indian

PRODUCT: Ward-5, L-13, L-13, L-13, L-14, L-13, L-13, L-13, L-13, L-13, L-14, L-13, L-14, L-13, L-14, L-14, L-14, L-13, L-13, L-14A, L-13, L-14, L-13, L-13, L-14, L-13, L-13, L-14, L-13, L-14, L-13, L-14, the Full Bench, L-13, Section 44AC, Section 44AC, L-13, Section 44AC, L-13, L-13, L-13, the Full Bench of, L-14, L-13, L-14

PERSON: Patiala, Sections 44AC, K.K. Mittal's, Shri Sawhney, K.K. Mittal's, Satya Pal, K.K. Mittal, Nos, K.K. Mit-tal, Bench, C. W. P. No, A. Sanyasi Rao's, A. Sanyasi Rao's, Gian Chand Ashok, A. Sanyasi Rao's, Haryana

DATE: 1961, 1988, April 1, 1989, June 1, 1988, 1989, 1914, 1956, 1961, 1992, 1992, September 8, 1992--K.K. Mittal and Co, 1961, 1992, the relevant year, 1970, November 1, 1956, September 15, 1993, 1992, '10, 1993, September 15, 1993, '11, August 23, 1999, August 24, 1999, the year 1998-99, December 14, 1999, May 8, 2000, 1999, May 9, 2000, 1999, September 8, 1999, September 8, 2000, 1993, 1993, 1993, June 16, 1998, '19

CARDINAL: 206C, 1, 2, 3, 1, 206C, 1993.7, 663, 5, three, three, 765, two, 1993]202ITR535(Patna, two, 766, 660, 204, 19, 1, 2, 2, 2, 1, 1, 3, 3, 3, 3, two, 1, 2, 1996]219ITR330(SC, two, 3, two, 224, 2000.16, 1, 2, 1996]219ITR330(SC, 224, 771, 1996]219ITR330(SC, 1996]219ITR330(SC, 1996]219ITR330(SC, two, two, 3, 3, 3

GPE: Gian, leavesTen, Sections, Satya, Clause, Clause, Satya, Rudra, Rudra, Rudra, Rudra, Gian, Gian, Rudra, Rudra, Gian, Rudra, Gian, Rudra, Satya

EVENT: Section 206C, Section 206C, Section 206C, Section 206C.

MONEY: leavesFifteen per cent, ten per cent, ten per cent, ten per cent, ten per cent, 10 per cent, 10 per cent, ten per cent

ORDINAL: first, first, second, first, second, first, second, first, second

FAC: Salya Pal Amrik Singh