NCLAT: Unenforced Equitable Mortgage is Corporate Debtor’s Asset, Not to Be Treated as Margin Money  ||  NCLT Approves Hindustan Unilever’s Ice Cream Business Demerger into Kwality Wall’s  ||  Supreme Court: Bar Councils Cannot Charge Over Rs 750 for Enrollment or Withhold Applicants’ Docs  ||  SC Cancels POCSO Conviction, Observing Crime Resulted from Love, Not Lust, After Marriage  ||  Supreme Court: Advocates Can be Summoned Only under S.132 BSA Exceptions with Prior Officer Approval  ||  Allahabad HC: Juvenile Conviction Cannot be Treated as Disqualification for Government Jobs  ||  Delhi HC: DV Act Rights of Daughter-in-Law Cannot Deny In-Laws’ Right to Reside in Home  ||  Delhi HC: Waitlist Panel Cannot Be Segregated, Vacancies Must Be Filled From Valid Waitlist  ||  Delhi HC: Matrimonial FIR Cannot Be Quashed If Couple’s Settlement Agreement is Not Executed  ||  Delhi HC Bars All India Carrom Federation from Using “India” or “Indian” in its Name    

State of Tamil Nadu and Ors. v. TVL. South Indian Sugar Mills Assn. and Ors. - (Supreme Court) (12 Aug 2015)

Expenses incurred in preventing misuse of industrial alcohol will suffice for quid pro quo

MANU/SC/0853/2015

Excise

Fee and excise duty collected from an industry to prevent illegal activities which have no causal connection with that industry will 'metamorphose into a tax'. In a case where producers of industrial alcohol questioned the legality of a Re.1 per bulk litre fee charged by the state, the Court upheld the imposition of the fee. Recovery of the fee would be permissible, so long as expenses incurred by the state government are for ensuring that industrial alcohol is not used as potable alcohol.

Relevant : State of U.P. v. Vam Organic Chemicals Ltd. MANU/SC/0833/2003 B.S.E. Brokers' Forum, Bombay and Ors. v. Securities and Exchange Board of India and Ors. MANU/SC/0069/2001 Synthetics and Chemicals Ltd. v. State of U.P. MANU/SC/0595/1989

Tags : FEE   TAX   CAUSAL RELATIONSHIP   QUID PRO QUO  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved