STATE OF KERALA Vs. K S DISTILLERY

JUDGEMENT

(1.) These three appeals are being disposed of by this common judgment since a common issue is involved in all of them.

(2.) The short question that arises for consideration is whether the State can levy excise duty on rectified spirit which is not fit for human consumption.

(3.) In Writ Petition No. 32187/2005, which is the subject matter of W.A. No. 71/2008, a learned Single Judge of this Court answered the above question in the negative and held that Rule 55(4) of the Kerala Distillery & Warehouse Rules 1968 is ultra vires and unenforceable in so far as it deals with levy of duty "on wastage exceeding 0.5%". Later, the above decision was followed in two other Writ Petitions, which are impugned in the other two Writ Appeals.