https://www.taxtmi.com/caselaws?id=166110 Voluntary participation in a liquor auction with full knowledge of the terms creates a concluded contractual obligation, and writ jurisdiction cannot be used to escape that burden merely because performance becomes commercially unprofitable. The amount payable under the auction terms is described as consideration for the State's privilege to permit sale of country liquor, not excise duty on liquor not lifted, so objections applicable to an excise levy do not apply. The commentary also notes that the matter was not finally concluded because a separate question on due publicity for reauction required further findings. en-us Mon, 21 Apr 1980 00:00:00 +0530 Tue, 26 Aug 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166110 Voluntary participation in a liquor auction with full knowledge of the terms creates a concluded contractual obligation, and writ jurisdiction cannot be used to escape that burden merely because performance becomes commercially unprofitable. The amount payable under the auction terms is described as consideration for the State's privilege to permit sale of country liquor, not excise duty on liquor not lifted, so objections applicable to an excise levy do not apply. The commentary also notes that the matter was not finally concluded because a separate question on due publicity for reauction required further findings. Case-Laws Customs Mon, 21 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166110