https://www.taxtmi.com/caselaws?id=159910 State excise duty under Entry 51 of List II extends only to alcoholic liquor for human consumption, so it cannot be levied on raw material, intermediate products, or manufacturing losses before the final potable product emerges. On that basis, wastage after distillation but before dilution, obscuration losses, and pipeline loss during manufacture of IMFL fall outside the charging power. Excise rules may regulate levy only within the Constitution and the parent statute, and cannot enlarge the taxable base. The levy was therefore invalid to that extent, while the challenge failed on the issue governed by the earlier binding decision on wastage of IMFL exported outside the State. en-us Tue, 29 Aug 1995 00:00:00 +0530 Thu, 10 Jul 2014 19:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159910 State excise duty under Entry 51 of List II extends only to alcoholic liquor for human consumption, so it cannot be levied on raw material, intermediate products, or manufacturing losses before the final potable product emerges. On that basis, wastage after distillation but before dilution, obscuration losses, and pipeline loss during manufacture of IMFL fall outside the charging power. Excise rules may regulate levy only within the Constitution and the parent statute, and cannot enlarge the taxable base. The levy was therefore invalid to that extent, while the challenge failed on the issue governed by the earlier binding decision on wastage of IMFL exported outside the State. Case-Laws Central Excise Tue, 29 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159910