Delhi HC: Govt Created 'Utter Chaos' in OBC Reservation Rules Through Conflicting Notifications  ||  Calcutta HC: Acceptance of Rent After Quit Notice Doesn't Waive Tenancy Termination  ||  Delhi HC Flags EFI Selection Criteria Breach in Asian Games Dressage Team, Declines to Interfere  ||  Delhi High Court Safeguards Ravi Kishan's Personality Rights From Misuse  ||  Cal HC: Wife’s Ancestral Property Claim Can Amount to Dowry Demand if Made under Husband's Pressure  ||  Gujarat HC: Sessions Court Prima Facie Overreach Bail Jurisdiction by Ordering Executive Action  ||  Kerala HC: Re-Arrest is Allowed After an Illegal Arrest With Prior Judicial Approval  ||  Madras High Court: Section 15(2) Safeguards Need Not Apply to Searches in Commercial Spas  ||  Supreme Court: Proof of Attestation Alone Doesn't Establish Will's Genuineness  ||  Delhi HC: Education Department Cannot Restrict Recruitment in Aided Minority Schools    

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 2026 - All Rights Reserved