https://www.taxtmi.com/caselaws?id=175769 Sales tax under the Bihar Finance Act applies to the full sale consideration for country liquor, not merely the cost price. Amounts forming part of the wholesale price, including excise duty collected through the retailer on behalf of the manufacturer and mandatory sacheting charges fixed under the excise regime, are includible in gross turnover because they constitute valuable consideration for the sale. Excise duty does not lose its character as part of turnover simply because it is routed through the purchaser rather than directly received by the seller. The Patna HC therefore treated the impugned notification as valid. en-us Tue, 02 Sep 2003 00:00:00 +0530 Fri, 04 Dec 2015 16:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175769 Sales tax under the Bihar Finance Act applies to the full sale consideration for country liquor, not merely the cost price. Amounts forming part of the wholesale price, including excise duty collected through the retailer on behalf of the manufacturer and mandatory sacheting charges fixed under the excise regime, are includible in gross turnover because they constitute valuable consideration for the sale. Excise duty does not lose its character as part of turnover simply because it is routed through the purchaser rather than directly received by the seller. The Patna HC therefore treated the impugned notification as valid. Case-Laws VAT and Sales Tax Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175769