S. B. SINHA, J.

( 1 ) LEAVE granted.

( 2 ) CONSTITUTIONAL validity of increase in levy made by the State of himachal Pradesh inter alia on import/ transport of rectified spirit and/ or potable alcohol is in question in these appeals which arise out of a judgment and order dated 27. 06. 2007 passed by the High Court of Himachal Pradesh, shimla in C. W. P. No. 251 of 1999.

( 3 ) APPELLANT is a public limited company registered and incorporated under the Companies Act, 1956. It is carrying on business of manufacture and sale of India Made Foreign Liquor (IMFL) and beer, etc. Its distillery is situated at Kasauli in the District of Solan. It holds a licence in Form D-2 granted by the State of Himachal Pradesh in terms of the provisions of the punjab Excise Act, 1914 (for short "the Act") and the Rules framed thereunder. For the purpose of running the said distillery, it imported `malt spirit of over proof strength' from its distillery situated at Mohan Nagar in the State of Uttar Pradesh. For the said purpose, it was required to obtain import permit from the Collector Excise, Himachal Pradesh. It also transported some quantities of Malt Spirit of over proof strength from M/s. Rangar Br