Excise: India - Revision history

Jyoti at 17:07, 14 June 2025

2025-06-14T17:07:53Z

Jyoti: /* State-wise variations */

2025-05-06T12:15:52Z

‎State-wise variations

Jyoti at 12:13, 6 May 2025

2025-05-06T12:13:41Z

Pdewan: /* Excise */

2025-05-05T09:23:48Z

‎Excise

Pdewan: /* 1991 */

2025-05-05T09:22:52Z

‎1991

Pdewan: Pdewan moved page Excise: India,1911 to Excise: India without leaving a redirect

2015-08-08T18:04:06Z

Pdewan moved page Excise: India,1911 to Excise: India without leaving a redirect

Pdewan at 18:03, 8 August 2015

2015-08-08T18:03:38Z

Pdewan at 18:00, 8 August 2015

2015-08-08T18:00:06Z

Pdewan at 16:36, 1 March 2014

2014-03-01T16:36:41Z

Pdewan: Pdewan moved page Excise: India to Excise: India,1911

2014-03-01T16:32:54Z

Pdewan moved page Excise: India to Excise: India,1911

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 India may almost be said to be a country of a single industry, that industry being agriculture. According to the census of 1901 two-thirds of the total population were employed in occupations connected with the land, while not one-tenth of that proportion were supported by any other single industry. The prosperity of agriculture therefore is of overwhelming importance to the people of India, and all other industries are only subsidiary to this main occupation. This excessive dependence upon a single industry, which is in its turn dependent upon the accident of the seasons, upon a favourable or unfavourable monsoon, has been held to be one of the main causes of the frequent famines which ravage India.
-[[Category:Economy-Industry-Resources|E
+=Excise revenues=
-EXCISE: INDIA]]
+==State-wise, 2024-25==
-[[Category:Government|E
+[[File: Excise revenues in India, State-wise, 2024-25.jpg|Excise revenues in India, State-wise, 2024-25 <br/> From: [https://epaper.indiatimes.com/article-share?article=03_06_2025_017_005_cap_TOI Shalabh, June 3, 2025: ''The Times of India'']|frame|500px]]
-EXCISE: INDIA]]
-[[Category:India|E
+'''See graphic''':
-EXCISE: INDIA]]
-[[Category:Name|ALPHABET
+'' Excise revenues in India, State-wise, 2024-25 ''
-EXCISE: INDIA]]
 =Toothpaste vs tooth-whitener=
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 “Another important aspect, which has to be kept in mind, is that in the instant case, even Food and Drug Authorities from where prior permission is needed for manufacturing toothpaste and sale thereof, had not registered the product in question as toothpaste but as a dental cleaner,“ the SC said, dismissing the revenue department's appeal against the tribunal order.
-NEW DELHI: A bottle of alcohol that costs Rs 100 in Goa will set you back by Rs 305 in neighbouring Karnataka, Rs 229 in Telangana and Rs 205 in Rajasthan.
+[[Category:Economy-Industry-Resources|E EXCISE: INDIAEXCISE: INDIAEXCISE: INDIA
-−
-The massive price variation is due to the different levels of excise duty and other taxes that states levy, with the trend of Goa having the lowest levies remaining unchanged. If anything, taxes in Goa have inched up compared to a few years ago. Goa levies the lowest excise of 55%, while the tax rises 80% in Karnataka, the highest in the country, according to data compiled by International Spirits & Wine Association of India.
-−
-As a result, a bottle of popular Black Label whisky costs Rs 3,310 a bottle in Delhi, Rs 4,200 in Mumbai and around Rs 5,200 in Karnataka.
-−
-The difference in duties defeats the 'one nation, one tax' principle, with finance ministers making no effort to correct the situation, amid calls from industry to rationalise taxes. It also results in states with higher taxes losing revenue to bootlegging.
-−
-FMs reluctant to give up taxation powers
-For instance, individuals in Delhi often hop across to Haryana to purchase alcohol as is the case in Tamil Nadu, where many people purchase liquor from Puducherry.
-−
-With excise on liquor and VAT on petrol and diesel being the only major sources of revenue for states after the introduction of goods and services tax, finance ministers are reluctant to give up further taxation powers, especially in a season of freebies, when the tax is used to bridge the deficit.
-−
-"While we recognise that the states have to augment their revenues, there is a need to build a sustainable model which focuses on stability and allows consumers to uptrade through premiumisation. This can be achieved through tax rationalisation and creating a pricing ladder that allows consumers to uptrade, thereby building the ethos of drink less, drink better. We have seen revenue growth in the past in states like Maharashtra and Karnataka, where price correction through tax rationalisation has helped in incremental revenue growth that is sustainable," said Sanjit Padhi, CEO, ISWAI, the industry lobby representing global giants.
-−
-Rival body Confederation of Indian Alcoholic Beverage Industry too has said that different tax levels across states is a big challenge for the industry. "There is no cohesive strategy for the Indian alcoholic beverage industry. The industry needs a uniform taxation mechanism which will propel the growth," CIABC's Deepak Roy said recently.
-−
 [[Category:Economy-Industry-Resources|E EXCISE: INDIAEXCISE: INDIA
 EXCISE: INDIA]]
-[[Category:Government|E EXCISE: INDIAEXCISE: INDIA
+[[Category:Government|E EXCISE: INDIAEXCISE: INDIAEXCISE: INDIA
 EXCISE: INDIA]]
-[[Category:India|EEXCISE: INDIAEXCISE: INDIA
+[[Category:India|EEXCISE: INDIAEXCISE: INDIAEXCISE: INDIA
 EXCISE: INDIA]]
-[[Category:Name|ALPHABETEXCISE: INDIAEXCISE: INDIA
+[[Category:Name|ALPHABETEXCISE: INDIAEXCISE: INDIAEXCISE: INDIA
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 See [[examples]] and a tutorial.</div>
 |}
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 “Another important aspect, which has to be kept in mind, is that in the instant case, even Food and Drug Authorities from where prior permission is needed for manufacturing toothpaste and sale thereof, had not registered the product in question as toothpaste but as a dental cleaner,“ the SC said, dismissing the revenue department's appeal against the tribunal order.

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 Secondly, kindly ignore all references to page numbers, because they refer to the physical, printed book.
-==Excise==
-Excise, like salt, is not only a department of revenue collection, but also to a great extent a branch of the executive. In other words, excise duties in India are not a mere tax upon the consumer, levied for convenience through the manufacturer and retail dealer, but a species of government monopoly. The only excisable articles are intoxicants and drugs; and the avowed object of the state is to check consumption not less than to raise revenue. The limit of taxation and restriction is the point at which too great encouragement is given to smuggling. Details vary in the different provinces, but the general plan of administration is the same. The right to manufacture and the right to retail are both monopolies of government permitted to private individuals only upon terms. Distillation of country spirits is allowed according to two systems - either to the highest bidder under strict supervision, or only upon certain spots set apart for the purpose. The latter is known as the sadr or central distillery system. The right of sale is also usually farmed out to the highest bidder, subject to regulations fixing the minimum quantity of liquor that may be sold at one time. The brewing of beer from rice and other grains, which is universal among the hill tribes and other aboriginal races, is practically untaxed and unrestrained.
+Excise, like salt, is not only a department of revenue collection, but also to a great extent a branch of the executive. In other words, excise duties in India are not a mere tax upon the consumer, levied for convenience through the manufacturer and retail dealer, but a species of government monopoly.
 The European breweries at several hill stations pay the same tax as imported beer. Apart from spirits, excise duties are levied upon the sale of a number of intoxicating or stimulant drugs, of which the most important are opium, bhang, ganja and charas. Opium is issued for local consumption in India from the government manufactories at Ghazipur and Patna in the Behar and Benares Agencies, and sold through private retailers at a monopoly price. Bhang, ganja and charas are three different narcotic drugs prepared from the hemp plant (Cannabis sativa, var. indica). Scientifically speaking, bhang consists of the dried leaves and small stalks, with a few fruits; ganja of the flowering and fruiting heads of the female plant; while charas is the resin itself, collected in various ways as it naturally exudes.
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-=1991=
+=History/ 1911=
 {| class="wikitable"
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 See [[examples]] and a tutorial.</div>
 |}
-[[Category:India|E]]
-[[Category:Government|E ]]
-[[Category:Economy-Industry-Resources|E ]]
-[[Category:Name|Alphabet]]
 Extracted from:
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 ===Commerce and Industries===
 India may almost be said to be a country of a single industry, that industry being agriculture. According to the census of 1901 two-thirds of the total population were employed in occupations connected with the land, while not one-tenth of that proportion were supported by any other single industry. The prosperity of agriculture therefore is of overwhelming importance to the people of India, and all other industries are only subsidiary to this main occupation. This excessive dependence upon a single industry, which is in its turn dependent upon the accident of the seasons, upon a favourable or unfavourable monsoon, has been held to be one of the main causes of the frequent famines which ravage India.
 =Toothpaste vs tooth-whitener=

@@ Line 45: / Line 45: @@
 India may almost be said to be a country of a single industry, that industry being agriculture. According to the census of 1901 two-thirds of the total population were employed in occupations connected with the land, while not one-tenth of that proportion were supported by any other single industry. The prosperity of agriculture therefore is of overwhelming importance to the people of India, and all other industries are only subsidiary to this main occupation. This excessive dependence upon a single industry, which is in its turn dependent upon the accident of the seasons, upon a favourable or unfavourable monsoon, has been held to be one of the main causes of the frequent famines which ravage India.
-=toothpaste vs tooth-whitener=
+=Toothpaste vs tooth-whitener=
 [http://epaperbeta.timesofindia.com/Article.aspx?eid=31808&articlexml=Toothpaste-or-not-thats-the-question-06082015019019 ''The Times of India''], Aug 06 2015