State excise and VAT licence requirement: bond to bond liquor purchasers must hold licences and submit proof before warehousing. The notice mandates that any purchaser engaging in bond to bond purchases of imported liquor must hold valid State excise and VAT licences and submit self attested copies when executing the triple duty bond; sellers/importers must verify buyer licences prior to bond to bond transfers. It prescribes additional documentary conditions for supplies to State liquor corporations, brand registration, and specified requirements for Haryana and Uttarakhand, repeatedly requiring clean past bonding records (no outstanding expired B2B bonds). Exemptions include original importers and holders of special bonded warehouse licences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State excise and VAT licence requirement: bond to bond liquor purchasers must hold licences and submit proof before warehousing.
The notice mandates that any purchaser engaging in bond to bond purchases of imported liquor must hold valid State excise and VAT licences and submit self attested copies when executing the triple duty bond; sellers/importers must verify buyer licences prior to bond to bond transfers. It prescribes additional documentary conditions for supplies to State liquor corporations, brand registration, and specified requirements for Haryana and Uttarakhand, repeatedly requiring clean past bonding records (no outstanding expired B2B bonds). Exemptions include original importers and holders of special bonded warehouse licences.
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