https://www.taxtmi.com/caselaws?id=152623 Licence fee adjusted towards excise duty was treated as part of the sale consideration for country liquor because the issue price charged by the State included the cost price and licence fee, and the excise component was not paid directly by the purchaser to the excise authorities; it was therefore includible in turnover for sales tax. Sales tax was also validly leviable at the warehouse-to-licensee point under the applicable notification and rules, so the petitioner could not shift the taxable point. The challenge to the amending Act removing exemption from sales tax on country liquor also failed, as no legal basis was shown for requiring Presidential assent in these circumstances. The levy was upheld and the writ petition failed. en-us Wed, 24 Oct 1979 00:00:00 +0530 Mon, 08 Jul 2013 11:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152623 Licence fee adjusted towards excise duty was treated as part of the sale consideration for country liquor because the issue price charged by the State included the cost price and licence fee, and the excise component was not paid directly by the purchaser to the excise authorities; it was therefore includible in turnover for sales tax. Sales tax was also validly leviable at the warehouse-to-licensee point under the applicable notification and rules, so the petitioner could not shift the taxable point. The challenge to the amending Act removing exemption from sales tax on country liquor also failed, as no legal basis was shown for requiring Presidential assent in these circumstances. The levy was upheld and the writ petition failed. Case-Laws VAT and Sales Tax Wed, 24 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152623