https://www.taxtmi.com/caselaws?id=165439 A licence condition requiring payment of compensation equal to excise duty on liquor not lifted by licensees was held invalid because the U.P. Excise Act, 1910 did not authorise recovery of such an amount, so the demand lacked statutory basis. The challenge to sales tax on retail sales of country spirit failed because the State's taxing power under the U.P. Sales Tax Act, 1948 could be exercised despite an earlier exemption notification, and estoppel could not prevent legislative or sovereign taxation action. The compensation demand was rejected, while the sales tax demand was upheld. en-us Wed, 05 May 1976 00:00:00 +0530 Tue, 05 Aug 2014 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165439 A licence condition requiring payment of compensation equal to excise duty on liquor not lifted by licensees was held invalid because the U.P. Excise Act, 1910 did not authorise recovery of such an amount, so the demand lacked statutory basis. The challenge to sales tax on retail sales of country spirit failed because the State's taxing power under the U.P. Sales Tax Act, 1948 could be exercised despite an earlier exemption notification, and estoppel could not prevent legislative or sovereign taxation action. The compensation demand was rejected, while the sales tax demand was upheld. Case-Laws Central Excise Wed, 05 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165439