https://www.taxtmi.com/caselaws?id=151020 Excise duty on liquor manufactured in the State was treated as part of assessable turnover where purchasers paid it directly to obtain transport permits and distillery passes, because the levy remained on the manufacturer and the payment was made on the manufacturer's behalf. Reassessment under sales tax law was confined to escaped turnover and could not reopen items already included and final in the original assessment. Freight charges and the value of unserviceable gunnies also could not be excluded in reassessment where they had not been disputed earlier, leaving them within the assessed turnover. en-us Fri, 28 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 14:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151020 Excise duty on liquor manufactured in the State was treated as part of assessable turnover where purchasers paid it directly to obtain transport permits and distillery passes, because the levy remained on the manufacturer and the payment was made on the manufacturer's behalf. Reassessment under sales tax law was confined to escaped turnover and could not reopen items already included and final in the original assessment. Freight charges and the value of unserviceable gunnies also could not be excluded in reassessment where they had not been disputed earlier, leaving them within the assessed turnover. Case-Laws VAT and Sales Tax Fri, 28 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151020