https://www.taxtmi.com/caselaws?id=183781 A subordinate rule or notification regulating toddy is valid only to the extent that the prescribed ethyl alcohol limit is supported by scientific material and is reasonable. The Kerala High Court upheld the 8.1% limit for coconut toddy, but struck down the separate limits of 5.2% for palmyra toddy and 5.9% for sago toddy as ultra vires. Once a valid limit is notified, ethyl alcohol above that limit may be treated as a foreign ingredient, attracting penal liability under the Abkari Act. Accordingly, excess alcohol above 8.1% in coconut toddy was liable to prosecution, while prosecutions based on the invalid palmyra and sago limits could not stand. en-us Fri, 03 Apr 2009 00:00:00 +0530 Tue, 21 Jun 2016 15:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183781 A subordinate rule or notification regulating toddy is valid only to the extent that the prescribed ethyl alcohol limit is supported by scientific material and is reasonable. The Kerala High Court upheld the 8.1% limit for coconut toddy, but struck down the separate limits of 5.2% for palmyra toddy and 5.9% for sago toddy as ultra vires. Once a valid limit is notified, ethyl alcohol above that limit may be treated as a foreign ingredient, attracting penal liability under the Abkari Act. Accordingly, excess alcohol above 8.1% in coconut toddy was liable to prosecution, while prosecutions based on the invalid palmyra and sago limits could not stand. Case-Laws Central Excise Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183781