New Delhi, March 3 (TIWN) The Supreme Court on Thursday said the state government was only empowered to levy excise duty on alcoholic liquor for human consumption, and it has no power to levy excise on wastage of liquor after distillation.

A bench of Justices L. Nageswara Rao and B.R. Gavai said: "This court held that the state was only empowered to levy excise duty on alcoholic liquor for human consumption. This court held that the state has no power to levy excise duty on wastage of liquor after distillation."  Referring to the seven-judge Constitution bench judgment in Synthetics and Chemicals Ltd and others vs State of UP and three-judge bench decision in Uttar Pradesh and others vs Modi Distillery, te bench said the Constitution bench had held that the state legislature had no authority to levy duty or tax on alcohol, which is not for human consumption and that could be levied only by the Centre.