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VAT - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Levy of Administrative Fee at the rate of 50 paise per bulk ...


Court Upholds 50 Paise Fee on Industrial Liquor to Prevent Misuse as Beverage; Fee Need Not Be Quid Pro Quo.

August 17, 2015

Case Laws     VAT and Sales Tax     SC

Levy of Administrative Fee at the rate of 50 paise per bulk litre - the subject Regulatory Fees intended to prevent the conversion of alcoholic liquor for industrial use to that for human consumption is legal, and need not be strictly quid pro quo as long as it is not excessive - SC

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