https://www.taxtmi.com/caselaws?id=419232 The State lacked authority under the Bihar and Orissa Excise Act, 1915 to levy excise duty on weak spirit or wastage arising during re-distillation where the product was chemically unfit and unsafe for human consumption. The governing constitutional and statutory position is that State excise power extends only to alcoholic liquor fit for human consumption, while duty on industrial alcohol or non-potable spirit falls outside that power. On that basis, the demand notices were unsustainable in law and the challenge to them could not succeed. en-us Thu, 03 Mar 2022 00:00:00 +0530 Mon, 07 Mar 2022 08:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419232 The State lacked authority under the Bihar and Orissa Excise Act, 1915 to levy excise duty on weak spirit or wastage arising during re-distillation where the product was chemically unfit and unsafe for human consumption. The governing constitutional and statutory position is that State excise power extends only to alcoholic liquor fit for human consumption, while duty on industrial alcohol or non-potable spirit falls outside that power. On that basis, the demand notices were unsustainable in law and the challenge to them could not succeed. Case-Laws VAT and Sales Tax Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419232