https://www.taxtmi.com/caselaws?id=413531 State legislative competence to levy UPVAT on Extra Neutral Alcohol, rectified spirit and SDS ceased after the 101st Constitution Amendment. As industrial, non-potable alcohol, these products fall within the GST framework because the constitutional exclusion applies only to alcoholic liquor for human consumption. The substituted State List entry preserves taxing power only for specified commodities, while the general regulatory entry relating to intoxicating liquors cannot support a tax levy. The UPGST saving provision did not preserve the earlier UPVAT regime for such alcohol. Consequently, a separate "non-GST alcohol" entry created by notification lacked legislative competence and valid delegation; the levy, assessments and notices were ultra vires, with refunds subject to unjust enrichment. en-us Tue, 28 Sep 2021 00:00:00 +0530 Tue, 08 Mar 2022 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413531 State legislative competence to levy UPVAT on Extra Neutral Alcohol, rectified spirit and SDS ceased after the 101st Constitution Amendment. As industrial, non-potable alcohol, these products fall within the GST framework because the constitutional exclusion applies only to alcoholic liquor for human consumption. The substituted State List entry preserves taxing power only for specified commodities, while the general regulatory entry relating to intoxicating liquors cannot support a tax levy. The UPGST saving provision did not preserve the earlier UPVAT regime for such alcohol. Consequently, a separate "non-GST alcohol" entry created by notification lacked legislative competence and valid delegation; the levy, assessments and notices were ultra vires, with refunds subject to unjust enrichment. Case-Laws VAT and Sales Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413531