9911796707
TMI Blog2000 (3) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... n any single transaction to licensees holding the licences in form FL 24, i.e., the (retail licence), FL 17, i.e. (bar licence), etc., and is not permitted to carry on retail sale or allow consumption of liquor in the licensed premises. Licence holder in form FL 24 is permitted to sell liquor obtained only from the wholesale licensees. On the facts stated, the view taken by the High Court is unexceptionable. - Civil Appeal No. 11410-11414 of 1995, Writ Petition No. 13882, 13889, 119 of 1990, 2765, 3072 of 1989 - - - Dated:- 2-3-2000 - RAJENDRA BABU S. AND PHUKAN S.N. JJ. K. Ram Kumar, B. Sridhar and Y. Subba Rao, Advocates, for the respondents. A.T.M. Sampath, V. Balaji and P.N. Ramalingam, Advocates, for the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar reason was stated to be proper. We hardly find any good reason to interfere with the order made by the High Court. 4.. The argument raised on behalf of the appellants regarding discrimination also has been rejected by giving cogent reasons. The High Court has noticed the scope of the various provisions and examined the same at length and has rightly come to the conclusion that the levy does not result in any discrimination. 5.. The last argument raised is with reference to the interpretation of point of first sale or the last sale arising in the Act. Originally the relevant provision contained an explanation to the following effect: " Explanation .-The point of last sale mentioned in this Schedule shall be the sale by a deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 and in form FL 24. Form FL 15 enabled the appellants to deal with the goods as wholesalers and form FL 24 enabled the appellants to deal with the goods as retailers. The High Court proceeded to notice that the holder of a licence in form FL 15 is permitted to sell liquor in quantities of not less than nine litres in sealed or capsuled bottles at any time and in any single transaction to licensees holding the licences in form FL 24, i.e., the (retail licence), FL 17, i.e. (bar licence), etc., and is not permitted to carry on retail sale or allow consumption of liquor in the licensed premises. Licence holder in form FL 24 is permitted to sell liquor obtained only from the wholesale licensees. On the facts stated, the view taken by the H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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