https://www.taxtmi.com/caselaws?id=21015 Section 206C tax collection at source on country spirit applies only to the amount payable as sale consideration to the wholesaler, because under the Bihar excise regime the retail vendor pays the cost price to the wholesaler and deposits excise duty separately into the Government treasury. The cost price and excise duty are distinct payments, and the excise duty is not part of the seller's receipt for the sale. On that statutory scheme, the amount for TCS does not include excise duty, and earlier authorities under a different legal setting do not require a broader computation. en-us Wed, 09 Sep 1992 00:00:00 +0530 Wed, 18 Nov 2009 16:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21015 Section 206C tax collection at source on country spirit applies only to the amount payable as sale consideration to the wholesaler, because under the Bihar excise regime the retail vendor pays the cost price to the wholesaler and deposits excise duty separately into the Government treasury. The cost price and excise duty are distinct payments, and the excise duty is not part of the seller's receipt for the sale. On that statutory scheme, the amount for TCS does not include excise duty, and earlier authorities under a different legal setting do not require a broader computation. Case-Laws Income Tax Wed, 09 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21015