https://www.taxtmi.com/caselaws?id=152079 An additional licence fee under the excise rules was treated as a licence-related impost, not as sales tax, so it did not amount to double taxation. A renewable or time-bound liquor licence did not prevent the petitioners from carrying on business, and they were therefore dealers under the sales tax law. Beer fell within the taxable entry for liquor because the statutory definition of liquor included beer, so it was not excluded from the schedule merely for lack of separate naming. The challenge was rejected and the levy upheld. en-us Fri, 26 Sep 1975 00:00:00 +0530 Mon, 24 Jun 2013 14:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152079 An additional licence fee under the excise rules was treated as a licence-related impost, not as sales tax, so it did not amount to double taxation. A renewable or time-bound liquor licence did not prevent the petitioners from carrying on business, and they were therefore dealers under the sales tax law. Beer fell within the taxable entry for liquor because the statutory definition of liquor included beer, so it was not excluded from the schedule merely for lack of separate naming. The challenge was rejected and the levy upheld. Case-Laws VAT and Sales Tax Fri, 26 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152079