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SC: States Cannot Levy Excise Duty on Alcohol Which is Not Fit for Human Consumption - (04 Mar 2022)

EXCISE

Supreme Court observed that States have power to levy excise duty only in respect of the alcoholic liquor for human consumption, noting that alcoholic liquors other than for human consumption have been left to the Central Legislature for levy of duty of excise.

Tags : SUPREME COURT   LEVY OF EXCISE DUTY   ALCOHOL NOT FOR HUMAN CONSUMPTION  

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