https://www.taxtmi.com/caselaws?id=156000 Madras HC held that excise duty paid by purchasers for removal of Indian-made foreign liquor formed part of the manufacturers' taxable turnover under the Tamil Nadu General Sales Tax Act, 1959, because the duty attached to manufacture and the mode of collection did not change its character; payment by the purchaser discharged the manufacturer's liability and was part of the sale consideration. The Court also rejected the plea of equitable or promissory estoppel, holding that there can be no estoppel against statute and that communications relied on could not override the statutory sales tax liability on the excise duty component. The writ petitions and tax case were dismissed. en-us Tue, 25 Apr 1989 00:00:00 +0530 Wed, 11 Sep 2013 17:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156000 Madras HC held that excise duty paid by purchasers for removal of Indian-made foreign liquor formed part of the manufacturers' taxable turnover under the Tamil Nadu General Sales Tax Act, 1959, because the duty attached to manufacture and the mode of collection did not change its character; payment by the purchaser discharged the manufacturer's liability and was part of the sale consideration. The Court also rejected the plea of equitable or promissory estoppel, holding that there can be no estoppel against statute and that communications relied on could not override the statutory sales tax liability on the excise duty component. The writ petitions and tax case were dismissed. Case-Laws VAT and Sales Tax Tue, 25 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156000