https://www.taxtmi.com/caselaws?id=186779 A distillery licence condition requiring the licensee to bear the full cost of supervisory excise staff posted at its premises was treated as valid because the licence was issued under the Distillery and Warehouse Rules, not the M.P. Breweries Rules, 1970. The Court noted that the relevant conditions were framed under the M.P. Excise Act, 1915, which permitted the State to accept payment as consideration for granting the privilege to manufacture and supply liquor. On that basis, the staff cost formed part of the price of the privilege and not an unauthorized levy, and earlier decisions on establishment and supervisory charges supported that view. en-us Tue, 04 Mar 2003 00:00:00 +0530 Fri, 30 Sep 2016 10:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186779 A distillery licence condition requiring the licensee to bear the full cost of supervisory excise staff posted at its premises was treated as valid because the licence was issued under the Distillery and Warehouse Rules, not the M.P. Breweries Rules, 1970. The Court noted that the relevant conditions were framed under the M.P. Excise Act, 1915, which permitted the State to accept payment as consideration for granting the privilege to manufacture and supply liquor. On that basis, the staff cost formed part of the price of the privilege and not an unauthorized levy, and earlier decisions on establishment and supervisory charges supported that view. Case-Laws Central Excise Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186779