https://www.taxtmi.com/caselaws?id=154650 Excise duty paid or payable by a manufacturer was treated as part of the manufacturer's turnover for sales tax purposes, even where the purchaser remitted the duty directly to the excise authority at the time of removal of goods. Applying later Supreme Court decisions, the Court reasoned that the primary liability to pay excise duty remains with the manufacturer, so the mode of payment does not change the character of the levy for turnover computation. The challenge to the show cause notice also failed, with no ground found to interfere at that stage. en-us Tue, 08 Jul 1986 00:00:00 +0530 Mon, 26 Aug 2013 11:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154650 Excise duty paid or payable by a manufacturer was treated as part of the manufacturer's turnover for sales tax purposes, even where the purchaser remitted the duty directly to the excise authority at the time of removal of goods. Applying later Supreme Court decisions, the Court reasoned that the primary liability to pay excise duty remains with the manufacturer, so the mode of payment does not change the character of the levy for turnover computation. The challenge to the show cause notice also failed, with no ground found to interfere at that stage. Case-Laws VAT and Sales Tax Tue, 08 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154650