https://www.taxtmi.com/caselaws?id=764562 A State excise levy on rectified spirit, alcohol and denatured spirit used in medicinal and toiletry preparations was analysed as a duty imposed under the State Excise Act, not as a GST levy. The court treated the State law as within legislative competence because the enabling provisions authorised duty on liquor and intoxicating substances, and GST/IGST did not displace that field. It also held that the impost was not unconstitutional double taxation, since GST and IGST operate as taxes on supply while the excise levy applies at import for a specified use. The challenge succeeded only for imports used in liquor or other non-medicinal and non-toiletry preparations, which were held outside the impugned clause. en-us Tue, 31 Dec 2024 00:00:00 +0530 Mon, 13 Jan 2025 10:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764562 A State excise levy on rectified spirit, alcohol and denatured spirit used in medicinal and toiletry preparations was analysed as a duty imposed under the State Excise Act, not as a GST levy. The court treated the State law as within legislative competence because the enabling provisions authorised duty on liquor and intoxicating substances, and GST/IGST did not displace that field. It also held that the impost was not unconstitutional double taxation, since GST and IGST operate as taxes on supply while the excise levy applies at import for a specified use. The challenge succeeded only for imports used in liquor or other non-medicinal and non-toiletry preparations, which were held outside the impugned clause. Case-Laws VAT / Sales Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764562