Excise duty on alcohol for medicinal, toiletry use in J&K valid: SC.

The Supreme Court upheld the legislative competence of the former State of Jammu and Kashmir to impose excise duty on rectified spirit, alcohol, and denatured spirit used in medicinal and toiletry preparations under the State Excise Act. It ruled that excise duty and GST are distinct levies that can coexist without resulting in double taxation. The court validated the imposition of an excise duty of Rs. 10 per litre on these substances for use in medicinal and toiletry preparations, excluding the manufacture of liquor, as constitutional. .....

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