https://www.taxtmi.com/caselaws?id=169623 The Mysore Health Cess Act, 1962 could not treat shop rent paid for the auctioned exclusive privilege of selling toddy and arrack as a duty of excise under Entry 51 of List II. A duty of excise is linked to the taxable event of manufacture or production, while collection machinery does not alter its character. The auction amount was consideration for the privilege of retail sale, not a levy on manufacture or production, and it bore no uniform relation to the quantity or value of goods produced. On that basis, the cess on shop rent fell outside the scope of excise duty and was unconstitutional to that extent. en-us Mon, 26 Sep 1966 00:00:00 +0530 Fri, 04 Jul 2025 18:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169623 The Mysore Health Cess Act, 1962 could not treat shop rent paid for the auctioned exclusive privilege of selling toddy and arrack as a duty of excise under Entry 51 of List II. A duty of excise is linked to the taxable event of manufacture or production, while collection machinery does not alter its character. The auction amount was consideration for the privilege of retail sale, not a levy on manufacture or production, and it bore no uniform relation to the quantity or value of goods produced. On that basis, the cess on shop rent fell outside the scope of excise duty and was unconstitutional to that extent. Case-Laws Indian Laws Mon, 26 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169623