Madras HC: Repeated Remand Orders U/S 37 A&C Act are Unworkable Without Reversing Merits || Delhi High Court: Unproven Immoral Conduct of a Parent Cannot Influence Child Custody Decisions || Delhi High Court: Counsel Cannot Treat Passovers or Adjournments as an Automatic Right || Delhi HC: Landlord’s Rent Control Act Rights Cannot be Waived by Contract With Tenant || Bom HC: Arbitrator Who Halts Proceedings over Unpaid Revised Fees Effectively Withdraws From Office || SC Holds That if Some Offences Are Quashed On Compromise, The FIR Cannot Continue For Others || SC Holds That Prior Opportunity to See Accused Can Render Test Identification Proceeding Unreliable || Allahabad HC: Employees of Constituent Institutions are not Entitled to Central University Benefits || Calcutta High Court: Juvenile Accused Eligible to Apply for Anticipatory Bail under Section 438 CrPC || J&K & L HC: Departmental Proceedings Not Halted by Pending Criminal Case Without Showing Prejudice

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 :