https://www.taxtmi.com/caselaws?id=244988 The Court ruled against the Assessee and in favor of Revenue regarding the exemption of inter-State sales of Rectified Spirit and Denatured Spirit along with export duty. However, the Court sided with the Assessee and against Revenue on the issue of including the export pass fee in the taxable turnover, stating that the liability for the export pass fee rests with the purchaser, not the seller. The Court partially allowed the Revision, overturning the Tribunal's decision on these matters and remanding the case for further proceedings. en-us Tue, 04 Mar 2014 00:00:00 +0530 Fri, 14 Mar 2014 07:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244988 The Court ruled against the Assessee and in favor of Revenue regarding the exemption of inter-State sales of Rectified Spirit and Denatured Spirit along with export duty. However, the Court sided with the Assessee and against Revenue on the issue of including the export pass fee in the taxable turnover, stating that the liability for the export pass fee rests with the purchaser, not the seller. The Court partially allowed the Revision, overturning the Tribunal's decision on these matters and remanding the case for further proceedings. Case-Laws VAT and Sales Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244988