Due to the Covid lockdown the media reported that the Delhi government claimed that its monthly revenues declined from Rs 4000 crore in April 2019 to Rs 300 crore in April 2020.
So it decided to impose a 70% surcharge on alcoholic beverages. Other states also did the same since all the other revenues declined to a great extent.
The decision to charge a price which was 70% above the MRP was challenged in the court. However, the government defended the decision saying that beverages were not essential.
It would be interesting to find the goa government revenue figures