https://www.taxtmi.com/caselaws?id=244989 The High Court held that the exemption for central sales tax on inter-State sale of alcohol was not applicable, overturning the Tribunal's decision to exempt such sales of Rectified Spirit and Denatured Spirit. This ruling favored the Revenue. Regarding the inclusion of the export pass fee in the taxable turnover, the Court determined that this fee should not be included as part of the seller's turnover, as it is the responsibility of the purchaser. This decision favored the Assessee. The High Court partially allowed the Revision, remanding the matter to the Tribunal for further proceedings. en-us Tue, 04 Mar 2014 00:00:00 +0530 Fri, 14 Mar 2014 07:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244989 The High Court held that the exemption for central sales tax on inter-State sale of alcohol was not applicable, overturning the Tribunal's decision to exempt such sales of Rectified Spirit and Denatured Spirit. This ruling favored the Revenue. Regarding the inclusion of the export pass fee in the taxable turnover, the Court determined that this fee should not be included as part of the seller's turnover, as it is the responsibility of the purchaser. This decision favored the Assessee. The High Court partially allowed the Revision, remanding the matter to the Tribunal for further proceedings. Case-Laws VAT and Sales Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244989