Supreme Court · 2015 INSC 566 · Decided 12 August 2015
M/S. K.C.P. LTD. v. Government of A.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 566 · [2015] 10 S.C.R. 70
- Case number
- CIVIL APPEAL No. 5020/2005
- Decided
- 12 August 2015
- Bench
- VIKRAMAJIT SEN, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Andhra Pradesh Rectified Spirits Rules, 1971 - rr.4, C 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 taxes/levies on D 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 muster so long as it is not
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