https://www.taxtmi.com/caselaws?id=127601 Deduction of excise duty from gross turnover under rule 7(1)(i) of the Travancore-Cochin General Sales Tax Rules, 1950 was allowed only where the dealer himself had paid the duty to the Central Government on the goods sold. Amounts collected by a warehouse licensee as part of the purchase price did not amount to excise duty paid by the purchaser, because the duty liability under the Central Excise Rules, 1944 rested on the producer, curer, manufacturer, or storekeeper. The claimed deduction was therefore not admissible, and the petition failed. en-us Mon, 10 Jun 1957 00:00:00 +0530 Tue, 12 Mar 2013 18:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127601 Deduction of excise duty from gross turnover under rule 7(1)(i) of the Travancore-Cochin General Sales Tax Rules, 1950 was allowed only where the dealer himself had paid the duty to the Central Government on the goods sold. Amounts collected by a warehouse licensee as part of the purchase price did not amount to excise duty paid by the purchaser, because the duty liability under the Central Excise Rules, 1944 rested on the producer, curer, manufacturer, or storekeeper. The claimed deduction was therefore not admissible, and the petition failed. Case-Laws VAT and Sales Tax Mon, 10 Jun 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127601