Examine the validity of the following statements and give brief reasons for your answer: (i) Central Government is empowered to make laws in respect of excise duty leviable on liquors (meant for human consumption) contai
CS Professional · Advanced Tax Laws and Practice · PYQS · June 2017
Examine the validity of the following statements and give brief reasons for your answer: (i) Central Government is empowered to make laws in respect of excise duty leviable on liquors (meant for human consumption) containing alcohol.
Answer & Explanation:
Invalid: Duties of excise on alcoholic liquors meant for human consumption are covered under entry 51 of State List (List II). Thus, only State Governments are authorized to make laws in respect of such excise duty.
Topics: Constitutional Law
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