https://www.taxtmi.com/caselaws?id=154228 Section 3(1)(c) of the U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 is construed as fastening purchase tax on alcohol to the purchaser at the first purchase point, not the seller. Rule 15(b)(i) does not alter that statutory incidence; it only permits tax deposit on the purchaser's behalf and cannot expand liability beyond the Act, especially where the rule was not in force at the relevant time. The discussion also notes that an alternative appellate remedy is not an absolute bar to writ relief under Article 226, particularly where it is not shown to be adequate or effective. en-us Wed, 13 Jul 1983 00:00:00 +0530 Sat, 10 Aug 2013 13:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154228 Section 3(1)(c) of the U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 is construed as fastening purchase tax on alcohol to the purchaser at the first purchase point, not the seller. Rule 15(b)(i) does not alter that statutory incidence; it only permits tax deposit on the purchaser's behalf and cannot expand liability beyond the Act, especially where the rule was not in force at the relevant time. The discussion also notes that an alternative appellate remedy is not an absolute bar to writ relief under Article 226, particularly where it is not shown to be adequate or effective. Case-Laws VAT and Sales Tax Wed, 13 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154228