https://www.taxtmi.com/caselaws?id=152137 The legislature was competent to enhance sales tax and classify liquors for taxation, provided the classification was reasonable; the amended item 26 was therefore upheld because it created no hostile discrimination and granted only a concessional rate where the sale consideration already included excise duty payable under the excise law. The provision did not itself include excise duty in turnover or compel a result contrary to the principle that excise duty paid directly by buyers is outside turnover. The challenge of colourable exercise of power also failed, as the amendment merely conferred a benefit on dealers in such liquor. en-us Tue, 07 Mar 1978 00:00:00 +0530 Tue, 25 Jun 2013 14:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152137 The legislature was competent to enhance sales tax and classify liquors for taxation, provided the classification was reasonable; the amended item 26 was therefore upheld because it created no hostile discrimination and granted only a concessional rate where the sale consideration already included excise duty payable under the excise law. The provision did not itself include excise duty in turnover or compel a result contrary to the principle that excise duty paid directly by buyers is outside turnover. The challenge of colourable exercise of power also failed, as the amendment merely conferred a benefit on dealers in such liquor. Case-Laws VAT and Sales Tax Tue, 07 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152137