https://www.taxtmi.com/caselaws?id=100972 Excise duty was treated as attachable when arrack left an authorised Government depot, so levy on liquor issued to the licensee was upheld rather than confined to the distillery stage. The power under section 22 to let the executive fix excise rates was also sustained because the Act preserved legislative control through a supervisory rule-making framework and did not amount to abdication of essential legislative function. Section 19 permitting the State to collect tax on its own sales was likewise upheld as a valid exercise of sales-tax power within legislative competence. en-us Thu, 20 Feb 1975 00:00:00 +0530 Thu, 11 May 2017 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100972 Excise duty was treated as attachable when arrack left an authorised Government depot, so levy on liquor issued to the licensee was upheld rather than confined to the distillery stage. The power under section 22 to let the executive fix excise rates was also sustained because the Act preserved legislative control through a supervisory rule-making framework and did not amount to abdication of essential legislative function. Section 19 permitting the State to collect tax on its own sales was likewise upheld as a valid exercise of sales-tax power within legislative competence. Case-Laws VAT and Sales Tax Thu, 20 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100972