https://www.taxtmi.com/caselaws?id=423299 Imported high strength malt spirit cleared for home consumption remained subject to Uttar Pradesh's regulatory control over transport and possession within the State. The U.P. Excise Act scheme distinguishes excise duty from regulatory conditions: Section 12(2) removes imported goods that have borne customs duty from the import-permission requirement, but Sections 15 and 16 still require a transport pass. Section 28(1) bars excise duty on the imported article as such, yet does not prevent recovery of a fee or charge for excess transit loss during movement from the bonded warehouse to the distillery. The challenge to levy Pratiphal Shulk on excess transit loss failed, and the levy was upheld. en-us Sat, 07 May 2022 00:00:00 +0530 Sat, 15 Oct 2022 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423299 Imported high strength malt spirit cleared for home consumption remained subject to Uttar Pradesh's regulatory control over transport and possession within the State. The U.P. Excise Act scheme distinguishes excise duty from regulatory conditions: Section 12(2) removes imported goods that have borne customs duty from the import-permission requirement, but Sections 15 and 16 still require a transport pass. Section 28(1) bars excise duty on the imported article as such, yet does not prevent recovery of a fee or charge for excess transit loss during movement from the bonded warehouse to the distillery. The challenge to levy Pratiphal Shulk on excess transit loss failed, and the levy was upheld. Case-Laws VAT and Sales Tax Sat, 07 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423299