Madras HC: Repeated Remand Orders U/S 37 A&C Act are Unworkable Without Reversing Merits  ||  Delhi High Court: Unproven Immoral Conduct of a Parent Cannot Influence Child Custody Decisions  ||  Delhi High Court: Counsel Cannot Treat Passovers or Adjournments as an Automatic Right  ||  Delhi HC: Landlord’s Rent Control Act Rights Cannot be Waived by Contract With Tenant  ||  Bom HC: Arbitrator Who Halts Proceedings over Unpaid Revised Fees Effectively Withdraws From Office  ||  SC Holds That if Some Offences Are Quashed On Compromise, The FIR Cannot Continue For Others  ||  SC Holds That Prior Opportunity to See Accused Can Render Test Identification Proceeding Unreliable  ||  Allahabad HC: Employees of Constituent Institutions are not Entitled to Central University Benefits  ||  Calcutta High Court: Juvenile Accused Eligible to Apply for Anticipatory Bail under Section 438 CrPC  ||  J&K & L HC: Departmental Proceedings Not Halted by Pending Criminal Case Without Showing Prejudice    

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

Fee collected by State from industry must bear reasonable nexus to curbing illegal activity in the same industry

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