https://www.taxtmi.com/caselaws?id=186484 A liquor vending licence is personal to the named licensee and cannot be treated as a transferable authorisation for a partnership firm carrying on the business. Because liquor trade remains subject to the doctrine of res extra commercium, participation by persons other than the licensee through a partnership arrangement amounts to unauthorised engagement in a regulated activity. The Karnataka HC note states that the issue was answered in favour of the Revenue and the Tribunal's contrary view was set aside. en-us Thu, 29 Oct 2009 00:00:00 +0530 Tue, 20 Sep 2016 11:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186484 A liquor vending licence is personal to the named licensee and cannot be treated as a transferable authorisation for a partnership firm carrying on the business. Because liquor trade remains subject to the doctrine of res extra commercium, participation by persons other than the licensee through a partnership arrangement amounts to unauthorised engagement in a regulated activity. The Karnataka HC note states that the issue was answered in favour of the Revenue and the Tribunal's contrary view was set aside. Case-Laws Income Tax Thu, 29 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186484