https://www.taxtmi.com/caselaws?id=390800 A levy for deployment of excise staff was confined to the State's actual expenditure on salary, allowances and related supervision costs, so the demand could not exceed actual cost. Where one employee was deployed across more than one unit, the cost had to be apportioned proportionately and could not be recovered in full from each unit. Rule 9 was construed to apply only to distilleries licensed solely for denatured spirit or other commercial spirit unfit for human consumption, and Rule 36A only to compounding and blending plants of foreign liquor. The impugned demands were therefore kept in abeyance and remitted for fresh determination within those limits. en-us Mon, 16 Dec 2019 00:00:00 +0530 Sat, 11 Jan 2020 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390800 A levy for deployment of excise staff was confined to the State's actual expenditure on salary, allowances and related supervision costs, so the demand could not exceed actual cost. Where one employee was deployed across more than one unit, the cost had to be apportioned proportionately and could not be recovered in full from each unit. Rule 9 was construed to apply only to distilleries licensed solely for denatured spirit or other commercial spirit unfit for human consumption, and Rule 36A only to compounding and blending plants of foreign liquor. The impugned demands were therefore kept in abeyance and remitted for fresh determination within those limits. Case-Laws VAT and Sales Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390800