https://www.taxtmi.com/caselaws?id=432888 Countervailing duty under the Bihar and Orissa Excise Act, 1915 was treated as becoming payable on import of excisable liquor into the State, even if collection was linked to later removal from the warehouse. The distinction between the taxable event and the point of collection was decisive: once import occurred, liability arose and was not erased by subsequent expiry, destruction, or non-removal of the beer stock. A refund was therefore not available merely because the goods were never taken out for retail sale, and retention of the duty was lawful. en-us Thu, 05 Jan 2023 00:00:00 +0530 Mon, 16 Jan 2023 20:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432888 Countervailing duty under the Bihar and Orissa Excise Act, 1915 was treated as becoming payable on import of excisable liquor into the State, even if collection was linked to later removal from the warehouse. The distinction between the taxable event and the point of collection was decisive: once import occurred, liability arose and was not erased by subsequent expiry, destruction, or non-removal of the beer stock. A refund was therefore not available merely because the goods were never taken out for retail sale, and retention of the duty was lawful. Case-Laws VAT and Sales Tax Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432888