Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 13 15- Rules (pertaining to rectified spirit (industrial grade) - Constitutional validity of - Requirement of obtaining a licence and payment of excise duty and pass fee for export of rectified spirit - Challenge to 1971 - rr.4 Andhra Pradesh Rectified Spirits Rules |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Andhra Pradesh Rectified Spirits Rules, 1971 - rr.4,13, 15- Rules (pertaining to rectified spirit (industrial grade)- Constitutional validity of - Requirement of obtaining alicence and payment of excise duty and pass fee for exportof rectified spirit - Challenge to - Held: While StateGovernments are not competent to impose taxes/levies onindustrial alcohol, fee charged for services rendered toprevent the diversion and conversion of industrial alcoholfor human consumption is permissible and legal - Such feeneed not be charged strictly on quid pro quo basis and It willpass legal muster so long as it is not excessive - Thus, 1971Rules themselves are not illegal- They are within the purviewof the constitutional powers of the State Government- r. 4 onthe administrative fee are essential to defray expensesincurred by State Governments to prevent the illegalconversion of industrial alcohol to potable alcohol - However,r 15 dealing with the export of rectified spirit is struck down,since it imposes a tax, not a fee, on appellants and is outsidethe State's legislative competence - The purpose is not toprevent industrial alcohol from being diverted and convertedto potable alcohol; their purpose is to regulate, control anddiscourage the export of industrial alcohol - It has not beenconclusively shown by State that it has been constrained tomonitor or superintend that industrial alcohol is not illegallydiverted to other uses within the State - If industrial alcoholis exported outside the State as industrial alcohol, theseimpositions partake of a totally different character; transfening it into a tax. |
Judge | Hon'ble Mr. Justice Vikramajit Sen |
Neutral Citation | 2015 INSC 566 |
Petitioner | M/s. K.c.p. Ltd. |
Respondent | Government Of A.p. & Ors. |
SCR | [2015] 10 S.C.R. 70 |
Judgement Date | 2015-08-12 |
Case Number | 5020 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |