Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate rem...
Valuation of stock - inclusion of duty of excise in the value - Accrual of liability - whether liability to pay excise duty is incurred immediately on manufacture of liquor or it arises only when the same is sought to be removed from the premises of the manufacturer, either for the purposes of sale or otherwise? - Held No - HC
Valuation of stock - inclusion of duty of excise in the value - Accrual of liability - whether liability to pay excise duty is incurred immediately on manufacture of liquor or it arises only when the same is sought to be removed from the premises of the manufacturer, either for the purposes of sale or otherwise? - Held No - HC
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