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The HC upheld the legislative competence of the erstwhile State of Jammu and Kashmir to impose excise duty on rectified spirit/alcohol/denatured spirit used in medicinal and toiletry preparations under the State Excise Act. It held that the excise duty and GST are distinct levies and can coexist without constituting double taxation. The imposition of excise duty at Rs. 10 per litre on such substances for use in medicinal and toiletry preparations, other than manufacture of liquor, was declared valid and constitutional.
The HC upheld the legislative competence of the erstwhile State of Jammu and Kashmir to impose excise duty on rectified spirit/alcohol/denatured spirit used in medicinal and toiletry preparations under the State Excise Act. It held that the excise duty and GST are distinct levies and can coexist without constituting double taxation. The imposition of excise duty at Rs. 10 per litre on such substances for use in medicinal and toiletry preparations, other than manufacture of liquor, was declared valid and constitutional.
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