https://www.taxtmi.com/caselaws?id=245726 The court ruled against the Assessee and in favor of Revenue regarding the exemption of inter-State sales of Rectified Spirit and Denatured Spirit from export duty. However, the court sided with the Assessee in the matter of including the export pass fee in the taxable turnover, stating that the fee is the purchaser's responsibility and should not be attributed to the Assessee. The court partially allowed the Revision, remanding the case to the Tribunal for further proceedings based on its findings, without awarding any costs. en-us Tue, 01 Apr 2014 00:00:00 +0530 Tue, 21 Jul 2015 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245726 The court ruled against the Assessee and in favor of Revenue regarding the exemption of inter-State sales of Rectified Spirit and Denatured Spirit from export duty. However, the court sided with the Assessee in the matter of including the export pass fee in the taxable turnover, stating that the fee is the purchaser's responsibility and should not be attributed to the Assessee. The court partially allowed the Revision, remanding the case to the Tribunal for further proceedings based on its findings, without awarding any costs. Case-Laws VAT and Sales Tax Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245726