Appellant preferred an appeal thereagainst before the Income Tax Appellate Tribunal.
Indisputably, the matter relating to manufacture and bottling of arrack is governed by the said Act and the rules framed thereunder by the State of Karnataka known as Karnataka Excise Manufacturing Bottling of Arrack Rules, 1987 for short the Rules .
11380 of 2006 B. SINHA, J. Leave granted.
CIVIL APPEAL NO.
Respondent carries on business of arrack bottling, manufacture of industrial alcohol and their marketing.
He obtained a licence from the State of Karnataka for the aforementioned purposes in terms of the provisions of Karnataka Excise Act, 1965.
