Andhra Pradesh's Rule 15 on Rectified Spirits Export Invalidated; Deemed Unconstitutional Tax Beyond State Powers.

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....Legality of Andhra Pradesh Rectified Spirits Rules, 1971 - Rule 15 is stroked down dealing with the export of rectified spirit, finding that it imposes a tax, not a fee, on the Appellants and is outside the Respondent State’s legislative competence - SC....