https://www.taxtmi.com/caselaws?id=159659 A regulatory licence fee for denaturation of spirit used as industrial alcohol was upheld as within State legislative competence because it was tied to supervision aimed at preventing diversion of non-potable alcohol for human consumption. The levy was treated as an incident of regulation, not a tax on industrial alcohol, and the State's power to supervise denaturation was recognised despite the central industrial control scheme. The charge was also held reasonable because, for a regulatory fee, strict quid pro quo is not essential; a broad correlation with the cost of inspection, testing, laboratory support and staff administration was sufficient. en-us Tue, 21 Jan 1997 00:00:00 +0530 Mon, 07 Jul 2014 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159659 A regulatory licence fee for denaturation of spirit used as industrial alcohol was upheld as within State legislative competence because it was tied to supervision aimed at preventing diversion of non-potable alcohol for human consumption. The levy was treated as an incident of regulation, not a tax on industrial alcohol, and the State's power to supervise denaturation was recognised despite the central industrial control scheme. The charge was also held reasonable because, for a regulatory fee, strict quid pro quo is not essential; a broad correlation with the cost of inspection, testing, laboratory support and staff administration was sufficient. Case-Laws Central Excise Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159659