https://www.taxtmi.com/caselaws?id=414390 The court allowed the application for pleading amendments and impleadment. It declared the imposition of excise duty on Grain Extra Neutral Alcohol post-enforcement of specific Acts as ultra vires, quashing related notifications and assessment orders. The court emphasized the State's lack of legislative competence to tax Extra Neutral Alcohol, ruling contractual agreements cannot override constitutional provisions. Additionally, it quashed a Government Order authorizing excise duty/penalty on transit loss of the alcohol, directing refunds for payments made post a specific date. The writ petition was allowed without costs. en-us Thu, 28 Oct 2021 00:00:00 +0530 Sun, 07 Nov 2021 21:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414390 The court allowed the application for pleading amendments and impleadment. It declared the imposition of excise duty on Grain Extra Neutral Alcohol post-enforcement of specific Acts as ultra vires, quashing related notifications and assessment orders. The court emphasized the State's lack of legislative competence to tax Extra Neutral Alcohol, ruling contractual agreements cannot override constitutional provisions. Additionally, it quashed a Government Order authorizing excise duty/penalty on transit loss of the alcohol, directing refunds for payments made post a specific date. The writ petition was allowed without costs. Case-Laws VAT and Sales Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414390