Excisability of industrial alcohol: State levies invalid prospectively, Collectorates to follow Supreme Court guidance. The Supreme Court held that State imposts on industrial alcohol were unauthorised and invalid prospectively, distinguishing potable alcohol and legitimate fees; past collections are not to be refunded. The Board directs Collectorates outside Tamil Nadu to apply paras 88-89 of that judgment to past Central Excise demands for ethyl alcohol and related spirits prior to 1-3-1989, while Collectorates in Tamil Nadu must await the Division Bench decision referenced in para 90.