https://www.taxtmi.com/caselaws?id=235721 A levy on import of rectified spirit for use in ENA and IMFL manufacture was held to fall outside the State's legislative competence because rectified spirit and industrial alcohol are non-potable and not within the State field over intoxicating liquor. Applying pith and substance, the charge could not be justified by shifting the stage of collection to manufacturing. It also failed as a fee because no quid pro quo or corresponding services were shown, and the petitioner was already subject to other excise-related charges. The levy was not sustained as a regulatory measure and was inconsistent with Article 301; the notification and consequential demand were quashed with refund directed. en-us Thu, 25 Jul 2013 00:00:00 +0530 Tue, 15 Jul 2014 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235721 A levy on import of rectified spirit for use in ENA and IMFL manufacture was held to fall outside the State's legislative competence because rectified spirit and industrial alcohol are non-potable and not within the State field over intoxicating liquor. Applying pith and substance, the charge could not be justified by shifting the stage of collection to manufacturing. It also failed as a fee because no quid pro quo or corresponding services were shown, and the petitioner was already subject to other excise-related charges. The levy was not sustained as a regulatory measure and was inconsistent with Article 301; the notification and consequential demand were quashed with refund directed. Case-Laws VAT and Sales Tax Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235721