https://www.taxtmi.com/caselaws?id=105568 A levy described as excise duty under the Kerala Abkari Act was held to depend on its statutory incidence, not its label alone: because it attached to the State's exclusive wholesale liquor privilege and bonded warehouse scheme, it was treated as a privilege price payable to the State rather than a duty confined to manufacture. For turnover tax, the amount paid by the Kerala State Beverages Corporation was not part of the distillers' turnover before 5 January 1999, when the duty element was not part of the sale consideration. After the Foreign Liquor Rules amendment from that date, the duty became payable before removal of stock and formed part of the distillers' turnover, attracting turnover tax. en-us Fri, 06 May 2005 00:00:00 +0530 Mon, 24 Mar 2014 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105568 A levy described as excise duty under the Kerala Abkari Act was held to depend on its statutory incidence, not its label alone: because it attached to the State's exclusive wholesale liquor privilege and bonded warehouse scheme, it was treated as a privilege price payable to the State rather than a duty confined to manufacture. For turnover tax, the amount paid by the Kerala State Beverages Corporation was not part of the distillers' turnover before 5 January 1999, when the duty element was not part of the sale consideration. After the Foreign Liquor Rules amendment from that date, the duty became payable before removal of stock and formed part of the distillers' turnover, attracting turnover tax. Case-Laws VAT and Sales Tax Fri, 06 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105568