https://www.taxtmi.com/caselaws?id=200681 Excise duty under the U.P. Excise Act was treated as a single-point levy payable on issue from the warehouse, not at the stage of manufacture. The Act's scheme, the proviso to Section 29, and the duty notifications showed that the rate and incidence of duty were linked to warehouse issue and the destination of the liquor, which was inconsistent with a levy on bottling wastage. A licence condition could not independently authorise recovery of duty on such wastage because a tax or duty must rest on statutory sanction. The impugned demand was therefore unsustainable. en-us Fri, 09 Mar 1979 00:00:00 +0530 Thu, 12 Apr 2018 16:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200681 Excise duty under the U.P. Excise Act was treated as a single-point levy payable on issue from the warehouse, not at the stage of manufacture. The Act's scheme, the proviso to Section 29, and the duty notifications showed that the rate and incidence of duty were linked to warehouse issue and the destination of the liquor, which was inconsistent with a levy on bottling wastage. A licence condition could not independently authorise recovery of duty on such wastage because a tax or duty must rest on statutory sanction. The impugned demand was therefore unsustainable. Case-Laws Indian Laws Fri, 09 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200681