https://www.taxtmi.com/caselaws?id=205976 Beer becomes subject to excise duty once fermentation is complete and it has emerged as alcoholic liquor for human consumption; where applicable, levy may follow filtration and storage or occur upon issue from the brewery. Stock verification at the fermentation stage, subject to prescribed allowances for evaporation, sullage and similar normal losses, operates as an anti-evasion mechanism to identify unexplained shortages before removal. Those allowances must be calculated at the statutory stage for which they are prescribed. Separate bottling and storage loss allowances cannot be used to enlarge fermentation-stage wastage limits. The statutory levy and excess-wastage assessment mechanism is substantially upheld, although the overall disposal is mixed. en-us Fri, 23 Sep 2011 00:00:00 +0530 Mon, 03 Oct 2011 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205976 Beer becomes subject to excise duty once fermentation is complete and it has emerged as alcoholic liquor for human consumption; where applicable, levy may follow filtration and storage or occur upon issue from the brewery. Stock verification at the fermentation stage, subject to prescribed allowances for evaporation, sullage and similar normal losses, operates as an anti-evasion mechanism to identify unexplained shortages before removal. Those allowances must be calculated at the statutory stage for which they are prescribed. Separate bottling and storage loss allowances cannot be used to enlarge fermentation-stage wastage limits. The statutory levy and excess-wastage assessment mechanism is substantially upheld, although the overall disposal is mixed. Case-Laws VAT and Sales Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205976