M/S. GUPTA MODERN BREWERIES vs STATE OF JAMMU & KASHMIR . — C.A. No. 2700 - 2701/2000

Case under Section XI-B. Status: Disposed.

Disposed

CNR: SCIN010057002000

Filing Date

31-Mar-2000

Registration No

C.A. No. 2700 - 2701/2000

Diary Number

5700/2000

Order Date

19-Apr-2007

Document Type

Judgment - of Main Case

Disposal Type

Allowed

Last updated 02-Jun-2026

Acts & Sections

Section XI-B

Petitioner(s)

  1. 1.M/S. GUPTA MODERN BREWERIES

    Adv. E. C. AGRAWALA

Respondent(s)

  1. 1.STATE OF JAMMU & KASHMIR .

Case History

  1. Case disposedDisposed

  2. 19-Apr-2007

    Judgment - of Main CaseView PDF

  3. 19-Apr-2007

    ROP - of Main CaseView PDF

  4. 13-Mar-2007

    ROP - of Main CaseView PDF

  5. 31-Mar-2000

    Case filed

    Registration No. C.A. No. 2700 - 2701/2000

View Full Judgment
casestatus.in Summary

Case Summary: M/S. Gupta Modern Breweries v. State of Jammu & Kashmir Decision: The Supreme Court struck down Rule 17 of the J&K Distillery Rules 1946, which required breweries to pay excise staff salaries, finding it ultra vires the Act, manifestly arbitrary, and imposing an unauthorized tax without statutory backing or quid pro quo. The Court ordered refund of all amounts collected with statutory interest. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case