https://www.taxtmi.com/caselaws?id=155288 Excise duty paid on petroleum products cleared from a bonded warehouse was treated as part of the purchase consideration and included in purchase turnover under the Kerala General Sales Tax Act. The court reasoned that Central excise is primarily a manufacturer's liability, and where the purchaser pays the duty only at clearance to discharge that liability under the warehousing scheme, the payment is not an independent purchaser liability. Accordingly, the amount was not deductible from taxable turnover, and the contrary view in Burmah Shell was overruled. en-us Wed, 16 Dec 1992 00:00:00 +0530 Tue, 03 Sep 2013 10:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155288 Excise duty paid on petroleum products cleared from a bonded warehouse was treated as part of the purchase consideration and included in purchase turnover under the Kerala General Sales Tax Act. The court reasoned that Central excise is primarily a manufacturer's liability, and where the purchaser pays the duty only at clearance to discharge that liability under the warehousing scheme, the payment is not an independent purchaser liability. Accordingly, the amount was not deductible from taxable turnover, and the contrary view in Burmah Shell was overruled. Case-Laws VAT and Sales Tax Wed, 16 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155288