https://www.taxtmi.com/caselaws?id=151021 Countervailing duty on liquor imported into the State accrues on importation under the Andhra Pradesh Excise Act, 1968, even where collection is postponed until removal from a bonded warehouse. The bonded warehouse rules regulate only the time and mode of collection and do not alter the incidence of the duty. A purchaser's direct payment of the duty, or its omission from the sale bill, does not change the importer's statutory liability or exclude the duty component from the dealer's taxable turnover. On this reasoning, the duty continued to form part of the assessee's turnover and the challenge failed. en-us Fri, 28 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 15:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151021 Countervailing duty on liquor imported into the State accrues on importation under the Andhra Pradesh Excise Act, 1968, even where collection is postponed until removal from a bonded warehouse. The bonded warehouse rules regulate only the time and mode of collection and do not alter the incidence of the duty. A purchaser's direct payment of the duty, or its omission from the sale bill, does not change the importer's statutory liability or exclude the duty component from the dealer's taxable turnover. On this reasoning, the duty continued to form part of the assessee's turnover and the challenge failed. Case-Laws VAT and Sales Tax Fri, 28 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151021