https://www.taxtmi.com/caselaws?id=306180 Excise duty under the Karnataka Excise Act was held not payable on liquor destroyed in a fire before it was issued from storage, because Section 22, read with Section 23 and Rule 2 of the 1968 Rules, made the levy operative only at the issue stage from the distillery, warehouse, or other place of storage. The court applied strict construction of taxing provisions and declined to ignore the rule's linkage between liability and the statutory stage of issue. As the liquor was destroyed before that stage was reached, the charge had not arisen and the duty demand was quashed. en-us Thu, 11 Jan 2007 00:00:00 +0530 Mon, 16 Jan 2023 11:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306180 Excise duty under the Karnataka Excise Act was held not payable on liquor destroyed in a fire before it was issued from storage, because Section 22, read with Section 23 and Rule 2 of the 1968 Rules, made the levy operative only at the issue stage from the distillery, warehouse, or other place of storage. The court applied strict construction of taxing provisions and declined to ignore the rule's linkage between liability and the statutory stage of issue. As the liquor was destroyed before that stage was reached, the charge had not arisen and the duty demand was quashed. Case-Laws Central Excise Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306180