Supreme Court: Promotion Suitability Must be Decided by Experts, Courts Cannot Create New Methods || SC: Market Integrity is Paramount; Rule Violators Cannot Escape Liability by Citing Investor Gains || SC: Plaintiff's Reply to Counterclaim in Commercial Suits Must Meet Written Statement Deadline || SC: Pre-2016 Debt Recovery Tribunal Recovery Certificates Cannot Support Insolvency Notices || SC: Children's Court Cannot Try Child as Adult Without Passing a Reasoned Order under JJ Act || SC: Contractual Clauses Denying Interest on Security Deposits Does Not Violate Public Policy || J&K&L HC: Unamended Pleading Loses Effect After Amendment; Party Cannot Benefit From Own Default || Allahabad HC: Wife's Maintenance Need Not be Fixed at 25% of Husband's Net Income || Kerala HC: Social Customs Alone Cannot Prove Bride Entrusted Gold to Husband or In-Laws || Karnataka HC: Century Club Qualifies as a Public Authority under the RTI Act Due to Land Grant

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 :