https://www.taxtmi.com/caselaws?id=160294 Excise duty paid by the purchasing corporation on Indian-made foreign liquor, under the bonded warehouse scheme, was treated as a statutory liability arising only after the goods had passed from the manufacturer. On that basis, the duty was not part of the manufacturer's sale price or bargain and could not be included in turnover under the Kerala General Sales Tax Act, 1963. The same reasoning also undermined penalty proceedings based on non-inclusion of that duty in returns, because the chargeable turnover did not comprise the excise duty element. The note distinguishes situations where duty remains a burden on the manufacturer and collection is merely postponed. en-us Sat, 27 Nov 1999 00:00:00 +0530 Sat, 14 Dec 2013 11:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160294 Excise duty paid by the purchasing corporation on Indian-made foreign liquor, under the bonded warehouse scheme, was treated as a statutory liability arising only after the goods had passed from the manufacturer. On that basis, the duty was not part of the manufacturer's sale price or bargain and could not be included in turnover under the Kerala General Sales Tax Act, 1963. The same reasoning also undermined penalty proceedings based on non-inclusion of that duty in returns, because the chargeable turnover did not comprise the excise duty element. The note distinguishes situations where duty remains a burden on the manufacturer and collection is merely postponed. Case-Laws VAT and Sales Tax Sat, 27 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160294