https://www.taxtmi.com/caselaws?id=262671 A regulatory fee on industrial alcohol may be imposed only to recover administrative or supervisory expenses connected with preventing diversion to potable alcohol, and it must bear a reasonable nexus to the regulatory service rendered. Mathematical precision is not required, but credible particulars must support the levy. On the materials described, the State did not justify the enhanced collection from 50 paise to Re. 1 per bulk litre, so the increase was struck down as unsupported and excessive. The pre-existing 50 paise collection was left undisturbed, and the principle affirmed is that such fees cannot become revenue-generating imposts detached from regulatory cost. en-us Wed, 12 Aug 2015 00:00:00 +0530 Mon, 17 Aug 2015 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262671 A regulatory fee on industrial alcohol may be imposed only to recover administrative or supervisory expenses connected with preventing diversion to potable alcohol, and it must bear a reasonable nexus to the regulatory service rendered. Mathematical precision is not required, but credible particulars must support the levy. On the materials described, the State did not justify the enhanced collection from 50 paise to Re. 1 per bulk litre, so the increase was struck down as unsupported and excessive. The pre-existing 50 paise collection was left undisturbed, and the principle affirmed is that such fees cannot become revenue-generating imposts detached from regulatory cost. Case-Laws VAT and Sales Tax Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262671