I am going to maharashtra on audit of a beer manufacturing company. I have read in CA final that power to levy and collect excise duty on manufacturing of alcoholic liquor for human consumption is given to states by constitution of India.
My question is, whether all states have made their respective excise laws to levy excise duty on alcoholic liquor for human consumption ? If not, then whether central excise act and rules are applicable on all states and only the power to levy and collect excise duty on alcoholic liquor for human consumption is given to states ?
CAclubindia
