Search Results for "industrial alcohol"

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"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

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Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...

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Bombay High Court Allows Assessee's Appeal on Proportional Increase of Advertisement Limit and Deductibility of Statutory Fund Transfer. Holds that Section 37(3A) limit must be proportionately increased for extended previous year and transfer to statutory storage fund is deductible under Section 37(1).

This judgment by the Bombay High Court addresses four questions of law referred by the Income Tax Appellate Tribunal under Section 256(1) of the Incom...

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Bombay High Court Dismisses Petitions Challenging Sales Tax on Furnace Oil Used as Fuel in Manufacturing. Furnace Oil Used as Fuel is Not 'Raw Material' or 'Input' for Production, Hence Not Exempt from Sales Tax Under Bombay Sales Tax Act, 1959.

The judgment pertains to a batch of writ petitions filed before the Bombay High Court challenging the levy of sales tax on furnace oil used by the pet...