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of <h1>Court rules shop rental not excise duty for tax deduction under Mysore Sales Tax Rules</h1> The High Court held that shop rental cannot be considered as excise duty for deduction in taxable turnover calculation under Mysore Sales Tax Rules, ... - The petitioner, an excise contractor, sought a declaration for deduction of shop rental as excise duty under Mysore Sales Tax Rules. The High Court ruled that shop rental is not excise duty and cannot be deducted for taxable turnover calculation. The writ petition was dismissed. (Case: Govinda Bhat G.K. and Jagannatha Shetty K., JJ., 1971 (3) TMI 105 - Mysore High Court)
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