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Home Highlights August 2015 Year 2015 This

Legality of Andhra Pradesh Rectified Spirits Rules, 1971 - Rule ...


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

August 17, 2015

Case Laws     VAT and Sales Tax     SC

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

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