Topic

GST and Excise

1 articleLatest March 2026
Legislative Overreach | State Excise Licensing on Non-Intoxicant Molasses Violates Articles 14 & 19(1)(g) : CGHC
Case Law Analysis
|Chhattisgarh High Court

Legislative Overreach | State Excise Licensing on Non-Intoxicant Molasses Violates Articles 14 & 19(1)(g) : CGHC

Chhattisgarh High Court rules that imposing excise licensing on molasses used for cattle feed, industrial purposes, or gudakhu exceeds state legislative competence under Entry 8 and 51 of the State List. The judgment reinforces that regulatory powers must align with constitutional boundaries, protecting traders from arbitrary restrictions on non-intoxicant commodities.