State cannot impose VAT on Extra neutral alcohol (ENA) not fit for human consumption

Jain Distillery Private Limited Vs State of U.P. (Allahabad High Court)

Relying on Article 246A read with Article 366 (12A) of the Constitution of India, it has been further submitted, insofar as taxes on supply of goods/commodities are concerned, upon the 101 st Constitution amendment, besides “alcoholic liquor for human consumption”, all other goods or commodities may remain under the GST regime. Therefore, in any case, UPVAT may never be imposed on ENA as it is alcohol not-for human consumption, and therefore necessar

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