https://www.taxtmi.com/caselaws?id=416847 Under the U.P. Excise Act, the note states that excise duty on manufactured liquor attaches on manufacture, even if collection is deferred until issue from the warehouse, so destruction before actual issue does not by itself avoid levy. It further explains that a fire not caused by natural forces may still attract liability where the circumstances point to negligent safe custody, with res ipsa loquitur supporting an inference of inadequate precautions. Insurance covering only the liquor's value, and receipt of the claim, does not extinguish the statutory duty or the State's right to recover duty at the relevant rate. en-us Wed, 05 Jan 2022 00:00:00 +0530 Mon, 10 Jan 2022 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416847 Under the U.P. Excise Act, the note states that excise duty on manufactured liquor attaches on manufacture, even if collection is deferred until issue from the warehouse, so destruction before actual issue does not by itself avoid levy. It further explains that a fire not caused by natural forces may still attract liability where the circumstances point to negligent safe custody, with res ipsa loquitur supporting an inference of inadequate precautions. Insurance covering only the liquor's value, and receipt of the claim, does not extinguish the statutory duty or the State's right to recover duty at the relevant rate. Case-Laws VAT and Sales Tax Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416847