https://www.taxtmi.com/caselaws?id=165159 Licences for outstill shops under the excise law were treated as grants of an exclusive privilege to manufacture and retail country liquor within the notified area, not as ordinary retail-sale licences; the auction price was therefore recoverable as consideration for that privilege. No refund, remission, or compensation was payable because the licences had not been cancelled or withdrawn in a way that triggered any statutory entitlement, and the difficulty of establishing a shop did not relieve liability. Departmental instructions on speculative bids did not create an enforceable right to reduction of licence fees, as any reduction remained discretionary under the statute. en-us Thu, 18 Dec 1975 00:00:00 +0530 Tue, 05 Aug 2014 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165159 Licences for outstill shops under the excise law were treated as grants of an exclusive privilege to manufacture and retail country liquor within the notified area, not as ordinary retail-sale licences; the auction price was therefore recoverable as consideration for that privilege. No refund, remission, or compensation was payable because the licences had not been cancelled or withdrawn in a way that triggered any statutory entitlement, and the difficulty of establishing a shop did not relieve liability. Departmental instructions on speculative bids did not create an enforceable right to reduction of licence fees, as any reduction remained discretionary under the statute. Case-Laws Central Excise Thu, 18 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165159