https://www.taxtmi.com/caselaws?id=163023 Where smuggling of liquor is proved, compounding of the excise offence does not, by itself, bar sales tax liability or penalty under the HPGST Act. The text states that once illegal import is established, the burden shifts to the assessee to show that the liquor was not sold or was otherwise accounted for. The absence of regular records in an unlawful operation cannot defeat tax liability. Compounding under the Excise Act therefore does not extinguish the State's right to levy sales tax on smuggled liquor. en-us Wed, 27 Aug 2008 00:00:00 +0530 Sat, 29 Nov 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163023 Where smuggling of liquor is proved, compounding of the excise offence does not, by itself, bar sales tax liability or penalty under the HPGST Act. The text states that once illegal import is established, the burden shifts to the assessee to show that the liquor was not sold or was otherwise accounted for. The absence of regular records in an unlawful operation cannot defeat tax liability. Compounding under the Excise Act therefore does not extinguish the State's right to levy sales tax on smuggled liquor. Case-Laws VAT and Sales Tax Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163023