https://www.taxtmi.com/caselaws?id=165161 A State law regulating rectified spirit and medicinal preparations containing alcohol was analysed as legislation on intoxicating liquors in pith and substance, with only incidental overlap with the Central fiscal law on medicinal and toilet preparations. The overlap did not oust State legislative competence. The restrictions on manufacture and supply were treated as reasonable regulatory measures to prevent misuse and were not contrary to Article 19(1)(g). Supervisory charges were upheld as consideration for licence-based regulation and excise supervision, and the absence of exact quid pro quo was not fatal. The levy on excess wastage was sustained as ancillary to the charging scheme. en-us Tue, 01 Sep 1981 00:00:00 +0530 Sat, 02 Aug 2014 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165161 A State law regulating rectified spirit and medicinal preparations containing alcohol was analysed as legislation on intoxicating liquors in pith and substance, with only incidental overlap with the Central fiscal law on medicinal and toilet preparations. The overlap did not oust State legislative competence. The restrictions on manufacture and supply were treated as reasonable regulatory measures to prevent misuse and were not contrary to Article 19(1)(g). Supervisory charges were upheld as consideration for licence-based regulation and excise supervision, and the absence of exact quid pro quo was not fatal. The levy on excess wastage was sustained as ancillary to the charging scheme. Case-Laws Central Excise Tue, 01 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165161