https://www.taxtmi.com/caselaws?id=154155 Amended excise and bonded warehouse rules required liquor removal only through the licensee after payment of excise duty, so duty paid in that process was treated as paid for and on behalf of the dealer. On that basis, the duty formed part of the sale consideration and was included in taxable turnover. Once the duty component was part of the price, the higher entry for liquor sales applied under the First Schedule, and the separate treatment under item 26(a) was excluded. The absence of separate invoice disclosure did not alter the legal character of the receipt. en-us Mon, 11 Oct 1982 00:00:00 +0530 Fri, 09 Aug 2013 15:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154155 Amended excise and bonded warehouse rules required liquor removal only through the licensee after payment of excise duty, so duty paid in that process was treated as paid for and on behalf of the dealer. On that basis, the duty formed part of the sale consideration and was included in taxable turnover. Once the duty component was part of the price, the higher entry for liquor sales applied under the First Schedule, and the separate treatment under item 26(a) was excluded. The absence of separate invoice disclosure did not alter the legal character of the receipt. Case-Laws VAT and Sales Tax Mon, 11 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154155