Supreme Court: Vacancies From Resignations under CUSAT Act Must Follow Communal Rotation  ||  Supreme Court: Forest Land Cannot Be Leased or Used For Agriculture Without Centre’s Approval  ||  Supreme Court: Gravity of Offence and Accused’s Role Must Guide Suspension of Sentence under CrPC  ||  Supreme Court: Arbitral Awards Cannot be Set Aside For Mere Legal Errors or Misreading of Evidence  ||  SC Acknowledges Child Trafficking as a Grave Reality and Issues Guidelines to Assess Victim Evidence  ||  Allahabad HC: When Parties Extend an Agreement by Conduct, The Arbitration Clause Extends Too  ||  Supreme Court: Issues of Party Capacity and Maintainability Must Be Decided by Arbitral Tribunal  ||  Supreme Court: Omissions in Chief Examination Can Be Rectified During Cross-Examination  ||  Supreme Court: Items Given by Accused to Police Are Not Section 27 Recoveries under Evidence Act  ||  Gujarat High Court: Waqf Institutions Must Pay Court Fees When Filing Disputes in State Tribunal    

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