Chhattisgarh HC: Father Must Provide Maintenance and Marriage Expenses to Unmarried Adult Daughter || Delhi HC Rules That ‘Hermès’ and the 3D Shape of its ‘Birkin’ Bag are Well-Known Trademarks in India || Kerala HC: Arrest is Illegal if Accused isn’t Produced in 24 Hours and Rearrest From Prison is Barred || Supreme Court: Treating Every Sour Relationship as Rape Undermines the Seriousness of the Offence || Supreme Court: Section 7 IBC Application Cannot be Rejected for Curable Defects in Affidavit || NCLT Kochi: Sec 7 Insolvency Cannot be Filed Against Guarantor Without First Enforcing the Guarantee || Patna High Court: Mere Two-And-A-Half-Year Incarceration is Not Sufficient for Bail under UAPA || Bombay HC: Insolvency Cannot be Used to Evade a Family Court’s Maintenance Order || Kerala HC: Forklifts and Factory Cranes Are Motor Vehicles and Must be Registered under MV Act || Guj HC: Edible Crude Palm Kernel Oil Qualifies for Duty Exemption; End-Use Condition not Applicable

K.C.P. Ltd. v. Government of A.P. and Ors. - (Supreme Court) (12 Aug 2015)

Excise duty on rectified spirit a tax not fee

MANU/SC/0855/2015

Excise

Duty payable for grant of permit to export rectified spirit from the state, favouring buyers of rectified spirit in the state, is a tax not a fee. From that inference, the Supreme Court iterated that a duty, with the requirement of an indemnity bond, seeking to regulate, control and discourage export was ultra vires the state's jurisdiction. The Court, however, refrained from striking down the Andhra Pradesh Rectified Spirits Rules, 1971 in their entirety, given the need for preventing the illegal conversion of industrial alcohol to potable alcohol.

Relevant : Synthetics and Chemicals Limited v. State of UP MANU/SC/0595/1989

Tags : EXCISE RECTIFIED ALCOHOL

Share :