https://www.taxtmi.com/caselaws?id=371016 Under Rule 14 of the Kerala Distillery & Warehouse Rules, 1968, "cost of establishment" is limited to the establishment expenses expressly covered by the rule, namely pay, allowances, leave salary and pension contribution. Medical reimbursement under the Kerala Government Service Medical Attendant Rules, 1960 is a separate service benefit and cannot be recovered from the distillery merely because the officer was deputed there. A deputed Government servant remains in Government service, but the distillery's liability does not extend beyond the rule-based establishment costs. Recovery of the father's medical reimbursement was therefore impermissible, and the appeal was dismissed. en-us Wed, 21 Nov 2018 00:00:00 +0530 Tue, 27 Nov 2018 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371016 Under Rule 14 of the Kerala Distillery & Warehouse Rules, 1968, "cost of establishment" is limited to the establishment expenses expressly covered by the rule, namely pay, allowances, leave salary and pension contribution. Medical reimbursement under the Kerala Government Service Medical Attendant Rules, 1960 is a separate service benefit and cannot be recovered from the distillery merely because the officer was deputed there. A deputed Government servant remains in Government service, but the distillery's liability does not extend beyond the rule-based establishment costs. Recovery of the father's medical reimbursement was therefore impermissible, and the appeal was dismissed. Case-Laws VAT and Sales Tax Wed, 21 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371016