https://www.taxtmi.com/caselaws?id=293699 A separate import duty on excisable liquor brought into Rajasthan was held unauthorised, because it was not supported by the State's taxing power as an excise duty, countervailing duty, local-area entry tax, or fee under the Constitution and the Rajasthan Excise Act and Rules. The notifications were therefore invalid to the extent they imposed that duty. Refund of amounts already collected before the interim restraint was denied, as the levy was treated as indirect and the burden was presumed to have been passed on to consumers; in the absence of proof that the claimant had borne the burden, restitution was refused on unjust enrichment grounds. en-us Tue, 03 Jul 2001 00:00:00 +0530 Thu, 25 Feb 2021 11:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293699 A separate import duty on excisable liquor brought into Rajasthan was held unauthorised, because it was not supported by the State's taxing power as an excise duty, countervailing duty, local-area entry tax, or fee under the Constitution and the Rajasthan Excise Act and Rules. The notifications were therefore invalid to the extent they imposed that duty. Refund of amounts already collected before the interim restraint was denied, as the levy was treated as indirect and the burden was presumed to have been passed on to consumers; in the absence of proof that the claimant had borne the burden, restitution was refused on unjust enrichment grounds. Case-Laws Indian Laws Tue, 03 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293699