https://www.taxtmi.com/caselaws?id=161355 State regulation of liquor imports is examined through the statutory power to license, regulate and fix fees on intoxicants, with the import fee characterised as consideration for the privilege of importing liquor rather than a general revenue tax. The note also addresses whether such a levy offends Articles 301, 303 and 304, explaining that liquor trade operates within a special constitutional regime and that regulatory privilege charges do not necessarily amount to prohibited barriers to free trade or discriminatory taxation. It further distinguishes this impost from excise duty and countervailing duty, focusing on legislative competence and the constitutional limits applicable to liquor regulation. en-us Thu, 20 Nov 2003 00:00:00 +0530 Wed, 24 Sep 2025 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161355 State regulation of liquor imports is examined through the statutory power to license, regulate and fix fees on intoxicants, with the import fee characterised as consideration for the privilege of importing liquor rather than a general revenue tax. The note also addresses whether such a levy offends Articles 301, 303 and 304, explaining that liquor trade operates within a special constitutional regime and that regulatory privilege charges do not necessarily amount to prohibited barriers to free trade or discriminatory taxation. It further distinguishes this impost from excise duty and countervailing duty, focusing on legislative competence and the constitutional limits applicable to liquor regulation. Case-Laws Indian Laws Thu, 20 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161355