https://www.taxtmi.com/caselaws?id=152361 Collections recovered by a distillery from purchasers as gallonage fee under the prohibition rules were held not to form part of taxable turnover under the Tamil Nadu General Sales Tax Act, 1959. The rules placed the legal incidence of the fee on the purchaser and made the distillery only a collecting agency bound to recover and remit it. Earlier decisions on liquor sold under different rules were distinguished because, there, the amount formed part of sale price rather than a statutorily compelled collection. The use of advance deposits and later recovery did not alter the legal character of the receipts, since they were collected under statutory obligation and not as voluntary sale consideration. en-us Tue, 14 Nov 1978 00:00:00 +0530 Mon, 01 Jul 2013 15:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152361 Collections recovered by a distillery from purchasers as gallonage fee under the prohibition rules were held not to form part of taxable turnover under the Tamil Nadu General Sales Tax Act, 1959. The rules placed the legal incidence of the fee on the purchaser and made the distillery only a collecting agency bound to recover and remit it. Earlier decisions on liquor sold under different rules were distinguished because, there, the amount formed part of sale price rather than a statutorily compelled collection. The use of advance deposits and later recovery did not alter the legal character of the receipts, since they were collected under statutory obligation and not as voluntary sale consideration. Case-Laws VAT and Sales Tax Tue, 14 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152361