https://www.taxtmi.com/caselaws?id=183721 The Madhya Pradesh bottling fee notification was analysed under Article 301 and the Madhya Pradesh Excise Act, 1915, and was upheld as a valid regulatory levy. The franchise-based bottling units were treated as a distinct class from local manufacturers because the amendment sought to prevent import-fee evasion and protect State revenue. The levy was characterised as consideration for the State's exclusive privilege in intoxicant manufacture and bottling, not as an excise duty. The Court also recognised State competence under List II Entries 8 and 66, read with Section 62(2)(h), to regulate licence conditions and prescribe the fee. en-us Fri, 12 Jul 1996 00:00:00 +0530 Sat, 10 Sep 2016 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183721 The Madhya Pradesh bottling fee notification was analysed under Article 301 and the Madhya Pradesh Excise Act, 1915, and was upheld as a valid regulatory levy. The franchise-based bottling units were treated as a distinct class from local manufacturers because the amendment sought to prevent import-fee evasion and protect State revenue. The levy was characterised as consideration for the State's exclusive privilege in intoxicant manufacture and bottling, not as an excise duty. The Court also recognised State competence under List II Entries 8 and 66, read with Section 62(2)(h), to regulate licence conditions and prescribe the fee. Case-Laws Central Excise Fri, 12 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183721