https://www.taxtmi.com/caselaws?id=158317 Excise duty paid on release of petroleum products from licensed Central excise warehouses outside Kerala was treated as part of the purchase turnover liable to tax under section 5A of the Kerala General Sales Tax Act, 1963. The Kerala HC applied an earlier Full Bench ruling on the same statutory scheme and held that excise liability remained attributable to the manufacturer, so payment at the stage of removal from bonded warehouses did not change the duty's character for sales tax purposes. Later amendments to warehouse-removal procedure were held not to displace that binding position, and the revision cases failed. en-us Wed, 03 Apr 1996 00:00:00 +0530 Mon, 21 Oct 2013 11:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158317 Excise duty paid on release of petroleum products from licensed Central excise warehouses outside Kerala was treated as part of the purchase turnover liable to tax under section 5A of the Kerala General Sales Tax Act, 1963. The Kerala HC applied an earlier Full Bench ruling on the same statutory scheme and held that excise liability remained attributable to the manufacturer, so payment at the stage of removal from bonded warehouses did not change the duty's character for sales tax purposes. Later amendments to warehouse-removal procedure were held not to displace that binding position, and the revision cases failed. Case-Laws VAT and Sales Tax Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158317