https://www.taxtmi.com/caselaws?id=173990 A levy imposed as a health cess on the amount paid for the exclusive privilege of selling toddy and arrack shop licences was not a duty of excise because the taxable event was the grant of the retail sale privilege, not the manufacture or production of liquor. On that basis, the cess could not be sustained as a surcharge on excise duty under Entry 51 of List II, since it lacked the necessary nexus with manufacture or production and the ordinary incidence of excise. The levy was therefore invalid. en-us Mon, 26 Sep 1966 00:00:00 +0530 Fri, 07 Oct 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173990 A levy imposed as a health cess on the amount paid for the exclusive privilege of selling toddy and arrack shop licences was not a duty of excise because the taxable event was the grant of the retail sale privilege, not the manufacture or production of liquor. On that basis, the cess could not be sustained as a surcharge on excise duty under Entry 51 of List II, since it lacked the necessary nexus with manufacture or production and the ordinary incidence of excise. The levy was therefore invalid. Case-Laws Indian Laws Mon, 26 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173990