https://www.taxtmi.com/caselaws?id=186223 Rectified spirit falls outside "alcoholic liquor for human consumption" under Entry 51 of List II because it remains unfit for consumption despite possible misuse; State export duty on such spirit was therefore treated as constitutionally incompetent and invalid. Export duty on Indian made foreign liquor other than rectified spirit was characterised as excise duty on manufacture, collected at export for administrative convenience under the statutory scheme for manufactured excisable articles. Collection at export did not create a double levy or exceed legislative competence. The levy was also treated as not directly and immediately impeding trade and therefore not violative of Article 301. The challenge succeeded only for rectified spirit. en-us Mon, 31 Jan 1977 00:00:00 +0530 Sat, 10 Sep 2016 12:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186223 Rectified spirit falls outside "alcoholic liquor for human consumption" under Entry 51 of List II because it remains unfit for consumption despite possible misuse; State export duty on such spirit was therefore treated as constitutionally incompetent and invalid. Export duty on Indian made foreign liquor other than rectified spirit was characterised as excise duty on manufacture, collected at export for administrative convenience under the statutory scheme for manufactured excisable articles. Collection at export did not create a double levy or exceed legislative competence. The levy was also treated as not directly and immediately impeding trade and therefore not violative of Article 301. The challenge succeeded only for rectified spirit. Case-Laws VAT and Sales Tax Mon, 31 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186223