Supreme Court Dismisses Appeals Challenging Excise Duty on Rectified Spirit Due to Validity of Legislative Authority. The court found that the excise duty on rectified spirit was part of the consideration for the privilege of vending arrack and upheld the increase in excise duty as justified....
The dispute arose from the State of Kerala's excise policy for the years 1992-93 and 1993-94 concerning the supply and vending of arrack. The State had a monopoly on arrack supply, and the licensees c...




