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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 11

Rates of alcoholic liquor duty

~1 min read
https://sooperkanoon.com/act/455813

Bare act section · Research

About this section

Finance Act, 2008 Section 11 is part of Finance Act, 2008 - Rates of alcoholic liquor duty. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) ALDA 1979 is amended as follows.

(2) In section 5 (rate of duty on spirits), for " 19.56" substitute " 21.35".

(3) In section 36(1AA)(a) (standard rate of duty on beer), for " 13.71" substitute " 14.96".

(4) In section 62(1A) (rates of duty on cider)-

(a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for " 172.33" substitute " 188.10", (b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for " 39.73" substitute " 43.37", and (c) in paragraph (c) (rate of duty per hectolitre in any other case), for " 26.48" substitute " 28.90".

(5) For the table in Schedule 1 substitute- Section 11 TABLE (6) The amendments made by this section are treated as having come into force on 17 March 2008.

Frequently asked questions

What does Finance Act, 2008 Section 11 provide?

Section Section 11 of the Finance Act, 2008 (Rates of alcoholic liquor duty) is reproduced on this page as part of the Finance Act, 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2008 Section 11?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 11. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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