https://www.taxtmi.com/caselaws?id=389739 Online liquor order processing and delivery in Karnataka remained subject to the Excise Act because the transaction, in substance, involved sale and delivery of intoxicants through licensed vendors. The use of a mobile wallet or escrow structure did not remove the activity from State excise , and the payment framework could not override liquor licensing requirements. As no statutory authorization supported the claimed business model, the Court held that no enforceable legal right existed to seek mandamus restraining State interference, and the earlier authority letter could not create such a right. en-us Fri, 13 Sep 2019 00:00:00 +0530 Sun, 15 Dec 2019 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389739 Online liquor order processing and delivery in Karnataka remained subject to the Excise Act because the transaction, in substance, involved sale and delivery of intoxicants through licensed vendors. The use of a mobile wallet or escrow structure did not remove the activity from State excise , and the payment framework could not override liquor licensing requirements. As no statutory authorization supported the claimed business model, the Court held that no enforceable legal right existed to seek mandamus restraining State interference, and the earlier authority letter could not create such a right. Case-Laws VAT and Sales Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389739