Chhattisgarh High Court Holds State Cannot Regulate or Impose Excise Duty on Molasses Used for Non-Intoxicant Purposes Under Excise Act
The Chhattisgarh High Court has declared the Chhattisgarh Molasses Control and Regulation Rules, 2022 ultra vires the Constitution, holding that the State lacks legislative competence to regulate, license, or impose excise duty on molasses used for non-intoxicant purposes. The Court found that such regulation exceeds the scope of the Excise Act and violates constitutional principles.
