Supreme Court of India
M/s. K.C.P. Ltd. v. Government of A.P. & Ors.
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From the headnote
Andhra Pradesh Rectified Spirits Rules, 1971 - rr.4, 13, 15- Rules (pertaining to rectified spirit (industrial grade) - Constitutional validity of - Requirement of obtaining a licence and payment of excise duty and pass fee for export of rectified spirit - Challenge to - Held: While State Governments are not competent to impose taxes/levies on industrial alcohol, fee charged for services rendered to prevent the diversion and conversion of industrial alcohol for human consumption is permissible and legal - Such fee need not be charged strictly on quid pro quo basis and It will pass legal
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