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The document discusses several issues regarding the imposition of excise tax by the West Bengal state government. It analyzes whether bottling amounts to manufacture or production under relevant acts. It also examines whether the state government has jurisdiction to issue notifications regarding excise duty. The key points are: 1) Bottling of liquor is considered manufacture under the Bengal Excise Act, 1909 based on Supreme Court precedents. 2) Bottling also qualifies as production as it makes liquor fi

Author

Apoorvnujs

Language

EN