https://www.taxtmi.com/caselaws?id=128154 State taxing power under Entry 54 of List II remains distinct and plenary, subject only to the constitutional limits that expressly apply to it. Central regulatory control under the Industries (Development and Regulation) Act, 1951 and price control orders operates in a separate field and does not curtail the State's power to levy purchase tax on industrial alcohol. The earlier observation that sales tax could not be charged on industrial alcohol was not treated as issue-based adjudication on Entry 54 and was regarded as accidental and per incuriam. The State levy was therefore upheld as within legislative competence. en-us Thu, 18 Jul 1991 00:00:00 +0530 Mon, 07 Jul 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128154 State taxing power under Entry 54 of List II remains distinct and plenary, subject only to the constitutional limits that expressly apply to it. Central regulatory control under the Industries (Development and Regulation) Act, 1951 and price control orders operates in a separate field and does not curtail the State's power to levy purchase tax on industrial alcohol. The earlier observation that sales tax could not be charged on industrial alcohol was not treated as issue-based adjudication on Entry 54 and was regarded as accidental and per incuriam. The State levy was therefore upheld as within legislative competence. Case-Laws Central Excise Thu, 18 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128154