https://www.taxtmi.com/circulars?id=6465 The Supreme Court held that State imposts on industrial alcohol were unauthorised and invalid prospectively, distinguishing potable alcohol and legitimate fees; past collections are not to be refunded. The Board directs Collectorates outside Tamil Nadu to apply paras 88-89 of that judgment to past Central Excise demands for ethyl alcohol and related spirits prior to 1-3-1989, while Collectorates in Tamil Nadu must await the Division Bench decision referenced in para 90. en-us Thu, 27 Dec 1990 00:00:00 +0530 Fri, 03 Jul 2009 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6465 The Supreme Court held that State imposts on industrial alcohol were unauthorised and invalid prospectively, distinguishing potable alcohol and legitimate fees; past collections are not to be refunded. The Board directs Collectorates outside Tamil Nadu to apply paras 88-89 of that judgment to past Central Excise demands for ethyl alcohol and related spirits prior to 1-3-1989, while Collectorates in Tamil Nadu must await the Division Bench decision referenced in para 90. Circulars Central Excise Thu, 27 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6465