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    <title>2005 (4) TMI 639 - ALLAHABAD HIGH COURT</title>
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    <description>The court allowed the writ petition, quashing the demand notices dated 20.5.1995 and 30.5.1995. It held that the State Government lacked the authority to levy excise duty on rectified spirit, emphasizing that it was not considered potable liquor. The judgment reinforced the constitutional constraints on the State&#039;s ability to impose such duties and stressed the importance of following legal precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=298470</link>
      <description>The court allowed the writ petition, quashing the demand notices dated 20.5.1995 and 30.5.1995. It held that the State Government lacked the authority to levy excise duty on rectified spirit, emphasizing that it was not considered potable liquor. The judgment reinforced the constitutional constraints on the State&#039;s ability to impose such duties and stressed the importance of following legal precedents.</description>
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