https://www.taxtmi.com/caselaws?id=11469 The court rejected the petitions challenging the applicability of tax collection at source under Section 206C(6) for the sale of arrack. It upheld the legislative intent to prevent tax evasion, emphasizing that the auction for the right to vend arrack and subsequent purchase are integrated transactions. The court found jurisdiction in the Chief Commissioner's notification and dismissed the argument on fixation of retail price, stating no fixed sale price exists. The court criticized the Excise Commissioner's circular against tax deduction, directing the petitioners to provide evidence of tax payments within six weeks for consideration. en-us Mon, 27 Oct 2003 00:00:00 +0530 Mon, 10 Aug 2009 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11469 The court rejected the petitions challenging the applicability of tax collection at source under Section 206C(6) for the sale of arrack. It upheld the legislative intent to prevent tax evasion, emphasizing that the auction for the right to vend arrack and subsequent purchase are integrated transactions. The court found jurisdiction in the Chief Commissioner's notification and dismissed the argument on fixation of retail price, stating no fixed sale price exists. The court criticized the Excise Commissioner's circular against tax deduction, directing the petitioners to provide evidence of tax payments within six weeks for consideration. Case-Laws Income Tax Mon, 27 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11469