NCLAT: Can’t Dismiss Restoration App. if Filed in 30 Days from Date of Dismissal of Original App.  ||  Delhi HC: Communication between Parties through Whatsapp Constitute Valid Agreement  ||  Delhi HC Seeks Response from Govt. Over Penalties on Petrol Pumps Supplying Fuel to Old Vehicles  ||  Centre Notifies "Unified Waqf Management, Empowerment, Efficiency and Development Rules, 2025"  ||  Del. HC: Can’t Reject TM Owner’s Claim Merely because Defendant Could have Sought Removal of Mark  ||  Bombay HC: Cannot Treat Sole Director of OPC, Parallelly with Separate Legal Entity  ||  Delhi HC: Can Apply 'Family of Marks' Concept to Injunct Specific Marks  ||  HP HC: Can’t Set Aside Ex-Parte Decree for Mere Irregularity  ||  Cal. HC: Order by HC Bench Not Conferred With Determination by Roster is Void  ||  Calcutta HC: Purchase Order Including Arbitration Agreement to Prevail Over Tax Invoice Lacking it    

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 :        

Disclaimer | Copyright 2025 - All Rights Reserved