https://www.taxtmi.com/caselaws?id=262673 A State may regulate industrial alcohol and recover a regulatory fee for supervision, monitoring, and preventing diversion into potable liquor, provided the levy is referable to services actually rendered and is not excessive. On that basis, the Andhra Pradesh Rectified Spirits Rules, 1971 were upheld as a general regulatory framework. However, an export permit, permit fee, and indemnity bond imposed on rectified spirit were not shown to correspond to any supervisory service to exporters. Those export-related exactions operated in substance as a tax, and the connected export controls were beyond the State's competence and invalid to that extent. en-us Wed, 12 Aug 2015 00:00:00 +0530 Mon, 17 Aug 2015 06:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262673 A State may regulate industrial alcohol and recover a regulatory fee for supervision, monitoring, and preventing diversion into potable liquor, provided the levy is referable to services actually rendered and is not excessive. On that basis, the Andhra Pradesh Rectified Spirits Rules, 1971 were upheld as a general regulatory framework. However, an export permit, permit fee, and indemnity bond imposed on rectified spirit were not shown to correspond to any supervisory service to exporters. Those export-related exactions operated in substance as a tax, and the connected export controls were beyond the State's competence and invalid to that extent. Case-Laws VAT and Sales Tax Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262673