Deduction for shop rent as excise duty rejected where rental was not treated as excise revenue for taxable turnover

Shop rent paid by an excise contractor was held not to be excise revenue and therefore could not be treated as excise duty for deduction under rule 6(4)(j) of the Mysore Sales Tax Rules, 1957. On that basis, the claimed amount did not qualify for exclusion while computing taxable turnover, and the writ petition failed.

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Issues: Whether shop rental paid by an excise contractor is deductible as excise duty under rule 6(4)(j) of the Mysore Sales Tax Rules, 1957, while determining taxable turnover.

Analysis: The question was resolved against the petitioner because shop rent had already been held not to be excise revenue and, therefore, could not be treated as excise duty for the purpose of deduction. On that basis, the amount claimed as shop rental did not fall within the deduction provision relied upon for computing total taxable turnover.

Conclusion: The claimed deduction was not allowable and the writ petition failed.

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