GODAVARI SUGAR MILLS LTD ; SHREE RENUKA SUGARS LIMITED AND ORS Vs. STATE OF KARNATAKA; COMMISSIONER OF EXCISE AND ORS

JUDGEMENT

(1.) Heard the counsel for the parties.

(2.) The learned counsel for the petitioners submits that in W.P.No.21739/2005 the 3rd petitioner may be permitted to be deleted.

(3.) The petitioners in these petitions are the Godavari Sugar Mil ls Limited and Shree Renuka Sugars Limited, who are manufacturing sugar and denatured spirit. They have fi led the writ petition to declare the Karnataka Excise (Denatured Spirit and Denatured Spirituous Preparation) Rules, 1967, as unconstitutional and ultra vires and to further declare that the Government has no power to levy fees, tax, excise or to impose any restrictions on the manufacture, supply and import of denatured spirit including the ethanol and to issue a writ of mandamus not to interfere with the business of the petitioners relating to production and supply of denatured spirit either by importing the spirit from foreign countries or captive use of the spirit.