https://www.taxtmi.com/caselaws?id=182106 A toddy shop licence cancellation based on an alleged Abkari offence could not be sustained when the second chemical analysis was favourable to the licencee and the criminal court discharged the accused on that basis. The operative principle applied was that a punitive excise action loses its foundation once the underlying allegation is undermined by the unchallenged second sample result and corresponding criminal discharge. The administrative suspension-cum-cancellation was therefore set aside. en-us Wed, 21 Oct 2015 00:00:00 +0530 Tue, 03 May 2016 09:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182106 A toddy shop licence cancellation based on an alleged Abkari offence could not be sustained when the second chemical analysis was favourable to the licencee and the criminal court discharged the accused on that basis. The operative principle applied was that a punitive excise action loses its foundation once the underlying allegation is undermined by the unchallenged second sample result and corresponding criminal discharge. The administrative suspension-cum-cancellation was therefore set aside. Case-Laws VAT and Sales Tax Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182106