https://www.taxtmi.com/caselaws?id=203208 The basic licence fee paid under the U.P. excise regime is treated as consideration for the State's exclusive privilege to permit liquor , not as purchase price of liquor for section 206C purposes. Because tax collection at source applies to sale consideration and not to a fee for grant of trading permission, the licence fee falls outside the TCS mechanism. On that basis, failure to collect tax on the licence fee does not justify treating the excise officer as an assessee in default or charging interest on that amount. en-us Thu, 31 Mar 2011 00:00:00 +0530 Fri, 28 Jun 2013 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203208 The basic licence fee paid under the U.P. excise regime is treated as consideration for the State's exclusive privilege to permit liquor , not as purchase price of liquor for section 206C purposes. Because tax collection at source applies to sale consideration and not to a fee for grant of trading permission, the licence fee falls outside the TCS mechanism. On that basis, failure to collect tax on the licence fee does not justify treating the excise officer as an assessee in default or charging interest on that amount. Case-Laws Income Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203208