https://www.taxtmi.com/caselaws?id=40631 The court allowed the appeal, quashed the impugned orders, and directed the respondents to act in accordance with the law. It held that excise duty should not include post-manufacturing costs and profits, emphasizing the need for a proximate connection with production or manufacture. The inclusion of such expenses would transform the levy into something other than excise duty, violating constitutional provisions. The court distinguished between excise duty and sales tax, emphasizing that selling expenses are not relevant to excise duty. en-us Wed, 20 Jun 1979 00:00:00 +0530 Wed, 12 May 2010 11:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40631 The court allowed the appeal, quashed the impugned orders, and directed the respondents to act in accordance with the law. It held that excise duty should not include post-manufacturing costs and profits, emphasizing the need for a proximate connection with production or manufacture. The inclusion of such expenses would transform the levy into something other than excise duty, violating constitutional provisions. The court distinguished between excise duty and sales tax, emphasizing that selling expenses are not relevant to excise duty. Case-Laws Central Excise Wed, 20 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40631