1978 (3) TMI 191

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..... uality before law. Before the amendment, item 26 stood as hereunder: ---------------------------------------------------------------------------------- Description of Point of levy Rate of tax the goods ---------------------------------------------------------------------------------- (1) (2) (3) ---------------------------------------------------------------------------------- 26. All liquors other At the point of first 25 paise in the rupee. than country liquor. sale in the State. ---------------------------------------------------------------------------------- By virtue of clause 6(1) of the Ordinance, the said item 26 is amended in the following manner: --------------------------------------------------------------- .....

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..... le or purchase of the liquor includes the duty of excise payable under the A.P. Excise Act, 1968, the enhanced rate of 50 paise in the rupee is not leviable on all liquors other than country liquor; only 25 paise in the rupee will be leviable. Patently the Ordinance classifies the liquors other than country liquors into two categories. All those liquors, where consideration for their sale or purchase includes the duty of excise payable under the Excise Act, 1968, are put in a class apart from the generality of other liquors other than country liquors. Obviously, the Ordinance is intended to give relief to dealers who have already paid duty of excise, as per the Andhra Pradesh Excise Act, 1968. By no stretch of imagination could it be said .....

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..... ay be bad. But there is not even a suggestion of it in the amendment which has been effected and which is now challenged before us. Therefore, we cannot accept the contention of Sri Ramachandra Rao that the category of liquors in respect of clause (b) of the amendment is contrary to the principle laid down by the Supreme Court. The learned counsel also maintains that though the amendment has not introduced this forbidden system directly, it has done so in a colourable indirect manner. Once again we cannot accept this submission. If the excise duty has been paid as per the Andhra Pradesh Excise Act and is included in the consideration for the sale, the dealer gets the benefit by paying reduced duty. Therefore, there is no colourable exerci .....

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