https://www.taxtmi.com/caselaws?id=291182 The Gujarat High Court examined an import fee on denatured ethanol under Rule 52 of the Gujarat Bombay Denatured Spirit Rules, 1959. It held that the State had legislative competence to regulate denatured spirit under its prohibition and regulatory powers, so the levy was not beyond competence merely because the product was industrial alcohol. However, the Court found no demonstrated supervisory activity, additional regulatory burden, or identifiable service linked to the importers, so the levy lacked quid pro quo and could not be sustained as a fee. The impugned import fee, related demand and notification were therefore quashed. en-us Fri, 09 Jun 2017 00:00:00 +0530 Sat, 31 Oct 2020 07:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291182 The Gujarat High Court examined an import fee on denatured ethanol under Rule 52 of the Gujarat Bombay Denatured Spirit Rules, 1959. It held that the State had legislative competence to regulate denatured spirit under its prohibition and regulatory powers, so the levy was not beyond competence merely because the product was industrial alcohol. However, the Court found no demonstrated supervisory activity, additional regulatory burden, or identifiable service linked to the importers, so the levy lacked quid pro quo and could not be sustained as a fee. The impugned import fee, related demand and notification were therefore quashed. Case-Laws Indian Laws Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291182