https://www.taxtmi.com/caselaws?id=192821 Amounts recovered from excise contractors for short-drawn or undrawn minimum guaranteed liquor quantities were treated as consideration for the State's exclusive privilege to sell liquor, not as excise duty on unlifted liquor. The scheme under the Andhra Pradesh Excise Act and rules showed that rental, issue price, and the minimum guaranteed amount formed the contractual price of the privilege, so the State could recover them. The Andhra Pradesh Excise (Amendment) Act 10 of 1984 was also upheld because it redefined the grant as an exclusive privilege by lease or licence, substituted the payment provision, and validated prior recoveries, thereby removing the defect identified in earlier litigation. en-us Wed, 04 Mar 1987 00:00:00 +0530 Thu, 22 Jun 2017 18:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192821 Amounts recovered from excise contractors for short-drawn or undrawn minimum guaranteed liquor quantities were treated as consideration for the State's exclusive privilege to sell liquor, not as excise duty on unlifted liquor. The scheme under the Andhra Pradesh Excise Act and rules showed that rental, issue price, and the minimum guaranteed amount formed the contractual price of the privilege, so the State could recover them. The Andhra Pradesh Excise (Amendment) Act 10 of 1984 was also upheld because it redefined the grant as an exclusive privilege by lease or licence, substituted the payment provision, and validated prior recoveries, thereby removing the defect identified in earlier litigation. Case-Laws Central Excise Wed, 04 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192821