Central Excise - Excisability of ethyl alcohol/ rectified spirit/ special denatured spirit/ ordinary denatured spirit for the period prior to 1-3-1989 - Clarification regarding
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
