https://www.taxtmi.com/caselaws?id=185144 A levy on the import and transport of spirit was upheld as a valid regulatory fee because the State's control over intoxicating liquor involved permit processing, record maintenance, and enforcement at barriers and check-posts, and strict mathematical quid pro quo was not required. The enhanced licence fee and related notifications for distillery and brewery operations were also sustained because dealing in liquor was treated as a State privilege rather than a fundamental right, and the impugned charges were within the State's excise competence and contractual licensing framework. Both writ petitions were dismissed, and the challenged levies were held lawful under the excise regime. en-us Wed, 27 Jun 2007 00:00:00 +0530 Tue, 02 Aug 2016 10:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185144 A levy on the import and transport of spirit was upheld as a valid regulatory fee because the State's control over intoxicating liquor involved permit processing, record maintenance, and enforcement at barriers and check-posts, and strict mathematical quid pro quo was not required. The enhanced licence fee and related notifications for distillery and brewery operations were also sustained because dealing in liquor was treated as a State privilege rather than a fundamental right, and the impugned charges were within the State's excise competence and contractual licensing framework. Both writ petitions were dismissed, and the challenged levies were held lawful under the excise regime. Case-Laws Companies Law Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185144