https://www.taxtmi.com/caselaws?id=173997 State regulation of industrial alcohol is limited by the constitutional between intoxicating liquor for human consumption and industrial alcohol: industrial alcohol, rectified spirit, and over-proof malt spirit fall within the Union field, so the State cannot extend permit or transport fees to them beyond its limited regulatory power. A levy can be sustained as a regulatory fee only if the State shows material linking collections to the cost of regulation and a reasonable quid pro quo; where no such material is produced, the fee fails. The text also notes that res extra commercium does not justify State control over industrial alcohol on the same footing as potable liquor. en-us Thu, 18 Dec 2008 00:00:00 +0530 Mon, 02 Nov 2015 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173997 State regulation of industrial alcohol is limited by the constitutional between intoxicating liquor for human consumption and industrial alcohol: industrial alcohol, rectified spirit, and over-proof malt spirit fall within the Union field, so the State cannot extend permit or transport fees to them beyond its limited regulatory power. A levy can be sustained as a regulatory fee only if the State shows material linking collections to the cost of regulation and a reasonable quid pro quo; where no such material is produced, the fee fails. The text also notes that res extra commercium does not justify State control over industrial alcohol on the same footing as potable liquor. Case-Laws Companies Law Thu, 18 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173997