https://www.taxtmi.com/caselaws?id=103367 Industrial alcohol, being non-potable alcohol, fell outside the States' taxing competence: the impugned vend fees, excise duties and similar imposts were revenue-raising exactions rather than genuine regulatory fees, and were therefore invalid. Entry 8 of List II was held to confer only regulatory power over intoxicating liquors, not a taxing power, so it could not sustain the levies except for limited regulation with a proper nexus to administrative cost. After the Industries (Development and Regulation) Act, 1951 and the statutory control over fermentation industries, the Union occupied the field to that extent and the States could not assert an exclusive privilege over industrial alcohol. The levies were declared invalid prospectively, with past collections left undisturbed and no refund directed. en-us Wed, 25 Oct 1989 00:00:00 +0530 Wed, 18 Dec 2013 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103367 Industrial alcohol, being non-potable alcohol, fell outside the States' taxing competence: the impugned vend fees, excise duties and similar imposts were revenue-raising exactions rather than genuine regulatory fees, and were therefore invalid. Entry 8 of List II was held to confer only regulatory power over intoxicating liquors, not a taxing power, so it could not sustain the levies except for limited regulation with a proper nexus to administrative cost. After the Industries (Development and Regulation) Act, 1951 and the statutory control over fermentation industries, the Union occupied the field to that extent and the States could not assert an exclusive privilege over industrial alcohol. The levies were declared invalid prospectively, with past collections left undisturbed and no refund directed. Case-Laws VAT and Sales Tax Wed, 25 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103367