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    <title>Andhra Pradesh&#039;s Rule 15 on Rectified Spirits Export Invalidated; Deemed Unconstitutional Tax Beyond State Powers.</title>
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    <description>Legality of Andhra Pradesh Rectified Spirits Rules, 1971 - Rule 15 is stroked down dealing with the export of rectified spirit, finding that it imposes a tax, not a fee, on the Appellants and is outside the Respondent State’s legislative competence - SC</description>
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      <description>Legality of Andhra Pradesh Rectified Spirits Rules, 1971 - Rule 15 is stroked down dealing with the export of rectified spirit, finding that it imposes a tax, not a fee, on the Appellants and is outside the Respondent State’s legislative competence - SC</description>
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