https://www.taxtmi.com/caselaws?id=262670 Retrospective operation of the amendment introducing an administrative fee was valid because the parent statute expressly authorised rules with retrospective effect, and no independent ground of invalidity was shown. The levy of administrative fee on industrial alcohol was upheld as a regulatory fee aimed at preventing diversion for human consumption; strict quid pro quo was not required, provided the fee was not excessive. The challenge to excessiveness failed because the amount fixed was not shown to be unreasonable merely by reference to an earlier figure accepted in a different context. The regulatory fee and its retrospective application were therefore sustained. en-us Wed, 12 Aug 2015 00:00:00 +0530 Mon, 17 Aug 2015 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262670 Retrospective operation of the amendment introducing an administrative fee was valid because the parent statute expressly authorised rules with retrospective effect, and no independent ground of invalidity was shown. The levy of administrative fee on industrial alcohol was upheld as a regulatory fee aimed at preventing diversion for human consumption; strict quid pro quo was not required, provided the fee was not excessive. The challenge to excessiveness failed because the amount fixed was not shown to be unreasonable merely by reference to an earlier figure accepted in a different context. The regulatory fee and its retrospective application were therefore sustained. Case-Laws VAT and Sales Tax Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262670