https://www.taxtmi.com/caselaws?id=184324 Where the liquor licensing regime places the full cost of excise supervision on licensees, the State may recover increased supervision charges caused by retrospective revision of supervisory staff pay, because "cost" includes actual expenditure on pay and allowances and no statutory time limit barred recovery. Advance collection under the licence conditions was treated as an administrative arrangement, not a waiver of further demand, and the licensees' undertakings to comply with future orders defeated any plea of promissory estoppel. The demand was also upheld as part of the consideration for the State's exclusive privilege in liquor, not as an impermissible retrospective tax or excise exaction. en-us Mon, 10 Mar 2003 00:00:00 +0530 Tue, 05 Jul 2016 17:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184324 Where the liquor licensing regime places the full cost of excise supervision on licensees, the State may recover increased supervision charges caused by retrospective revision of supervisory staff pay, because "cost" includes actual expenditure on pay and allowances and no statutory time limit barred recovery. Advance collection under the licence conditions was treated as an administrative arrangement, not a waiver of further demand, and the licensees' undertakings to comply with future orders defeated any plea of promissory estoppel. The demand was also upheld as part of the consideration for the State's exclusive privilege in liquor, not as an impermissible retrospective tax or excise exaction. Case-Laws Indian Laws Mon, 10 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184324