https://www.taxtmi.com/caselaws?id=160839 A pre-Constitution countervailing duty was treated as existing law continued by the Constitution, so the levy already fixed at Rs. 40 per L.P. gallon remained valid and enforceable. The later enhancement under the 31 March 1961 notification was a fresh post-Constitution fiscal burden and had to satisfy constitutional limits on State taxation and trade freedom. As no similar liquor was manufactured in the State, the increase could not be justified under the parity-based exception and was held invalid and unenforceable. The result was that only the post-Constitution enhancement was struck down, while the earlier duty continued to operate. en-us Tue, 21 Sep 1965 00:00:00 +0530 Tue, 19 Aug 2014 20:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160839 A pre-Constitution countervailing duty was treated as existing law continued by the Constitution, so the levy already fixed at Rs. 40 per L.P. gallon remained valid and enforceable. The later enhancement under the 31 March 1961 notification was a fresh post-Constitution fiscal burden and had to satisfy constitutional limits on State taxation and trade freedom. As no similar liquor was manufactured in the State, the increase could not be justified under the parity-based exception and was held invalid and unenforceable. The result was that only the post-Constitution enhancement was struck down, while the earlier duty continued to operate. Case-Laws Central Excise Tue, 21 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160839