https://www.taxtmi.com/caselaws?id=161355 State regulation of liquor trade may include licence conditions and charges for the exclusive privilege of importing liquor, distinct from excise or countervailing duty, where authorised by the statutory scheme. Such privilege charges do not ordinarily constitute prohibited restrictions or discriminatory taxation under Articles 301, 303 and 304 when imposed within the regulatory and licensing framework. Constitutional limits on legislative competence and non-discriminatory taxation nevertheless continue to apply. The Punjab import levy was upheld as a valid privilege charge, while the Kerala levy was struck down in the majority view; the State's appeal succeeded for Punjab and licensees' appeals succeeded for Kerala. 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 trade may include licence conditions and charges for the exclusive privilege of importing liquor, distinct from excise or countervailing duty, where authorised by the statutory scheme. Such privilege charges do not ordinarily constitute prohibited restrictions or discriminatory taxation under Articles 301, 303 and 304 when imposed within the regulatory and licensing framework. Constitutional limits on legislative competence and non-discriminatory taxation nevertheless continue to apply. The Punjab import levy was upheld as a valid privilege charge, while the Kerala levy was struck down in the majority view; the State's appeal succeeded for Punjab and licensees' appeals succeeded for Kerala. Case-Laws Indian Laws Thu, 20 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161355