https://www.taxtmi.com/caselaws?id=192932 Denatured spirit, as industrial alcohol and not alcoholic liquor for human consumption, falls outside the State's regulatory competence for levy of permit fee under Rule 22 of the Punjab Liquor Permit and Pass Rules, 1932. The State may regulate industrial alcohol only to prevent diversion into potable liquor, but that power ends once the spirit is denatured. On that basis, the amended notification enhancing the permit fee was treated as an impermissible impost beyond legislative competence. The levy and its enhancement on denatured spirit were held invalid and unsustainable in favour of the assessee. en-us Fri, 25 Mar 2011 00:00:00 +0530 Tue, 04 Jul 2017 17:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192932 Denatured spirit, as industrial alcohol and not alcoholic liquor for human consumption, falls outside the State's regulatory competence for levy of permit fee under Rule 22 of the Punjab Liquor Permit and Pass Rules, 1932. The State may regulate industrial alcohol only to prevent diversion into potable liquor, but that power ends once the spirit is denatured. On that basis, the amended notification enhancing the permit fee was treated as an impermissible impost beyond legislative competence. The levy and its enhancement on denatured spirit were held invalid and unsustainable in favour of the assessee. Case-Laws Central Excise Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192932