Andhra Pradesh Excise Act, 1968

The State of Andhra Pradesh appealed against the Andhra Pradesh High Court’s order quashing a criminal proceeding for the alleged transport of 5,040 kg of black jaggery intended for illicit liquor production. The police seized the jaggery, and a chemical examiner reported it was fit for fermentation producing alcohol u…

M/S K.C.P. Ltd., a producer of industrial (rectified) spirit, challenged the Andhra Pradesh Rectified Spirits Rules, 1971 which required licences, excise duty and various fees for export. The appellants argued that the State could not tax industrial alcohol, that the fees were not a quid pro quo, and that the export fe…

Kalyan Chemicals, a manufacturer of ethyl acetate, challenged the Andhra Pradesh Government's amendment of Rule 3 of the 1971 Denatured Spirit Rules, which introduced an administrative fee of 50 paise per bulk litre and was given retrospective effect from 25‑10‑1989. The appellant argued that the amendment could not be…