https://www.taxtmi.com/caselaws?id=283688 Official correspondence could not override the statutory construction of the Bengal Excise Act, and there was no estoppel against the Government on a question of law, so the petitioner remained liable to pay the gallonage fee. Sales to a dealer in Sikkim did not take the liquor outside the levy because Sikkim was not treated as a foreign sovereign State or a province under the Act, and the licence there was not a licence deemed under the Act; in the absence of a valid excise pass, the quantity stayed assessable. The gallonage fee and the rules were upheld as authorised by the Act and within constitutional competence, being part of the excise licensing scheme rather than an impermissible trade tax. en-us Wed, 11 Dec 1957 00:00:00 +0530 Mon, 07 Oct 2019 12:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283688 Official correspondence could not override the statutory construction of the Bengal Excise Act, and there was no estoppel against the Government on a question of law, so the petitioner remained liable to pay the gallonage fee. Sales to a dealer in Sikkim did not take the liquor outside the levy because Sikkim was not treated as a foreign sovereign State or a province under the Act, and the licence there was not a licence deemed under the Act; in the absence of a valid excise pass, the quantity stayed assessable. The gallonage fee and the rules were upheld as authorised by the Act and within constitutional competence, being part of the excise licensing scheme rather than an impermissible trade tax. Case-Laws Indian Laws Wed, 11 Dec 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283688