Allahabad HC: Indian Made Foreign Liquor excluded from Reversed Entry Act 2007

United Spirits Limited Vs State of U.P. (Allahabad High Court)

The Allahabad High Court recently held a significant hearing between United Spirits Limited and the State of U.P., resulting in an important ruling. The court ruled that Indian Made Foreign Liquor (IMFL) does not fall under the scope of the Reversed Entry Act of 2007, thereby setting aside an entry tax demand on United Spirits Limited.

The case revolved around the jurisdiction of the Entry Tax Act, 2000, specifically regarding

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