https://www.taxtmi.com/caselaws?id=104309 Excise duty on IMFL is treated as a levy on manufacture, with primary liability resting on the manufacturer even if collection is deferred to a later stage. Rule 22 of the Tamil Nadu Indian-made Foreign Spirits (Manufacture) Rules, 1981 was read as providing only a convenient advance-payment mechanism, not as shifting the duty burden to TASMAC. Accordingly, the purchaser's payment was regarded as discharge of the manufacturer's obligation and formed part of the manufacturer's taxable turnover. Explanation (1-A) to section 2(r) did not apply because the duty was not separately charged as tax and no equitable estoppel was established. en-us Tue, 09 Sep 1997 00:00:00 +0530 Sat, 05 Jul 2014 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104309 Excise duty on IMFL is treated as a levy on manufacture, with primary liability resting on the manufacturer even if collection is deferred to a later stage. Rule 22 of the Tamil Nadu Indian-made Foreign Spirits (Manufacture) Rules, 1981 was read as providing only a convenient advance-payment mechanism, not as shifting the duty burden to TASMAC. Accordingly, the purchaser's payment was regarded as discharge of the manufacturer's obligation and formed part of the manufacturer's taxable turnover. Explanation (1-A) to section 2(r) did not apply because the duty was not separately charged as tax and no equitable estoppel was established. Case-Laws VAT and Sales Tax Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104309