LAWS(PAT)-2023-11-51

UNITED SPIRITS LIMITED Vs. STATE OF BIHAR

Decided On November 24, 2023
UNITED SPIRITS LIMITED Appellant
V/S
STATE OF BIHAR Respondents

JUDGEMENT

(1.) In these bunch of writ petitions, the petitioners have questioned the validity of various orders passed by the official-respondents like the Commissioner of Excise, Government of Bihar, Patna (for short 'Excise Commissioner'), Bihar State Beverages Corporation Limited (for short 'BSBCL'), a Joint Commissioner, State Taxes/Commercial Taxes and the Assistant Commissioner of Excise, Patna (for short 'Assistant Commissioner'). In the cases mentioned herein below; the petitioners have claimed for the refund of similar duties, the cases are:

(2.) The petitioners are all registered companies under the Companies Act. They were into the manufacture of various kinds of liquors and they were operating manufacturing bottling units/plant and machinery and/or warehouses within the State of Bihar.

(3.) State of Bihar established Bihar State Beverage Corporation Limited (hereinafter referred to as 'BSBCL') one of the Government of Bihar Enterprises with an object of ease of doing liquor business in the State of Bihar through the BSBCL to wholesalers and retailers while getting supply from the petitioners' company. In this regard, BSBCL evolved Liquor Sourcing Policy, through which tenders were invited for supply of various kinds of liquor and beer. Accordingly, petitioners were supplying liquors to the BSBCL from time to time, such Liquor Sourcing Policy, 2013-2014 was notified by means of Circular No. 1417 dtd. 26/3/2013. No agreement for 2016-17 was entered in term of Liquor Sourcing Policy of year 2015.