https://www.taxtmi.com/caselaws?id=23354 The court upheld the legislative competence of Parliament to enact sections 44AC and 206C of the Income-tax Act, emphasizing their anti-evasion purpose. It ruled that these sections, when construed as adjuncts to specific provisions, are constitutionally valid. The court rejected claims of discrimination against country liquor contractors, stating the classification is justified. Additionally, it held that excise duty should be included in the purchase price for income calculation. The court clarified that income-tax should be charged on the total purchase price, not just a percentage, and ruled on the liability of distilleries during interim orders. The writ petitions were disposed of without costs. en-us Wed, 02 Aug 1989 00:00:00 +0530 Fri, 18 Dec 2009 15:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23354 The court upheld the legislative competence of Parliament to enact sections 44AC and 206C of the Income-tax Act, emphasizing their anti-evasion purpose. It ruled that these sections, when construed as adjuncts to specific provisions, are constitutionally valid. The court rejected claims of discrimination against country liquor contractors, stating the classification is justified. Additionally, it held that excise duty should be included in the purchase price for income calculation. The court clarified that income-tax should be charged on the total purchase price, not just a percentage, and ruled on the liability of distilleries during interim orders. The writ petitions were disposed of without costs. Case-Laws Income Tax Wed, 02 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23354