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        Case ID :
        VAT and Sales Tax

        Constitutional validity of levy of VAT on Extra Neutral Alcohol...

        High Court Invalidates UPVAT on ENA, Rectified Spirit, and SDS; Lacks Legislative Competence After 101st Amendment.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Constitutional validity of levy of VAT on Extra Neutral Alcohol (ENA) - post GST regime - alcoholic liquor not for human consumption or industrial alcohol or non-potable alcohol, is subject to GST laws, only - the State lost its legislative competence to enact laws, to impose tax on sales of ENA, upon the enactment of the 101st Constitution Amendment. Consequently, and upon considering Section 174(1)(i) of UPGST Act, 2017, the impugned Notification dated 17.12.2019, insofar as it seeks to impose UPVAT on ENA, Rectified Spirit and SDS, is ultra vires, both on account of lack of (i) legislative competence and (ii) valid delegation - HC
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