https://www.taxtmi.com/caselaws?id=101345 Under the sales tax law, turnover includes only amounts charged or received by the dealer as part of sale consideration; excise duty and countervailing duty paid directly by purchasers to excise authorities, and not included in the bills of sale or dealer's accounts, are excluded from taxable turnover. The excise and storage rules also required duty payment before liquor could be removed from a distillery or bonded warehouse, and the regulatory scheme permitted the intending purchaser to make that payment directly to obtain release. en-us Mon, 25 Oct 1976 00:00:00 +0530 Wed, 25 Dec 2013 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101345 Under the sales tax law, turnover includes only amounts charged or received by the dealer as part of sale consideration; excise duty and countervailing duty paid directly by purchasers to excise authorities, and not included in the bills of sale or dealer's accounts, are excluded from taxable turnover. The excise and storage rules also required duty payment before liquor could be removed from a distillery or bonded warehouse, and the regulatory scheme permitted the intending purchaser to make that payment directly to obtain release. Case-Laws VAT and Sales Tax Mon, 25 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101345