https://www.taxtmi.com/caselaws?id=128781 Excise duty paid by a buyer after purchasing non-duty-paid tobacco was treated as the buyer's own statutory liability and not part of the price paid to the seller. On that basis, the sales tax turnover was confined to the purchase price agreed in the contract, and post-sale duty payment did not enter the sale consideration unless the contract expressly or impliedly so provided. The analysis also relied on Sale of Goods Act principles on price and consideration. The assessment including the excise duty component was held unsustainable, and the writ petition succeeded. en-us Mon, 10 Jul 1961 00:00:00 +0530 Thu, 11 Apr 2013 12:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128781 Excise duty paid by a buyer after purchasing non-duty-paid tobacco was treated as the buyer's own statutory liability and not part of the price paid to the seller. On that basis, the sales tax turnover was confined to the purchase price agreed in the contract, and post-sale duty payment did not enter the sale consideration unless the contract expressly or impliedly so provided. The analysis also relied on Sale of Goods Act principles on price and consideration. The assessment including the excise duty component was held unsustainable, and the writ petition succeeded. Case-Laws VAT and Sales Tax Mon, 10 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128781