https://www.taxtmi.com/caselaws?id=245059 Inter-State sales of rectified spirit and denatured spirit were held outside the claimed exemption, so central sales tax remained payable on that issue. By contrast, export pass fee payable by an out-of-State purchaser on denatured spirit was held not includible in the distillery's taxable turnover because the fee was the purchaser's liability and was neither received nor receivable by the seller as sale consideration. The revision was allowed in part, and the Tribunal's order was modified accordingly. The governing principle stated was that amounts legally payable by the purchaser and not realised by the seller are excluded from taxable turnover, while binding precedent controls the taxability of inter-State alcohol sales. en-us Tue, 04 Mar 2014 00:00:00 +0530 Thu, 10 Mar 2016 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245059 Inter-State sales of rectified spirit and denatured spirit were held outside the claimed exemption, so central sales tax remained payable on that issue. By contrast, export pass fee payable by an out-of-State purchaser on denatured spirit was held not includible in the distillery's taxable turnover because the fee was the purchaser's liability and was neither received nor receivable by the seller as sale consideration. The revision was allowed in part, and the Tribunal's order was modified accordingly. The governing principle stated was that amounts legally payable by the purchaser and not realised by the seller are excluded from taxable turnover, while binding precedent controls the taxability of inter-State alcohol sales. Case-Laws VAT and Sales Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245059