State Can Tax Imported Rectified Spirit for Potable Alcohol Production at Rs. 6 per LPL.

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Full Text of the Document

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....Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption - for computing the levy, the yardstick of ₹ 6 per LPL on the total quantity of imported rectified spirit is reckoned - State is empower to levy charges....