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of <h1>Supreme Court Rules: States Cannot Levy Taxes on Industrial Alcohol Before March 1, 1989; No Refunds for Past Collections.</h1> The circular addresses the excisability of ethyl alcohol and related spirits for the period before March 1, 1989. It clarifies that, following a Supreme Court judgment, states cannot impose levies on industrial alcohol, rendering past imposts invalid. However, taxes already collected will not be refunded. The directive applies to all states except Tamil Nadu, where further legal proceedings are pending. The circular instructs Collectorates in Tamil Nadu to await the Division Bench's decision, while others should act per the Supreme Court's judgment, which declared the levies illegal prospectively but upheld past collections.
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