https://www.taxtmi.com/caselaws?id=795762 Beer fell within Indian Made Foreign Liquor under the applicable commercial and excise context and was therefore excluded from the pre-1 June 2003 tax collection at source entry for alcoholic liquor other than IMFL. The later deletion of that exclusion prospectively enlarged the entry and did not affect the earlier period. Section 206C operated only as a collection mechanism for goods within the specified entry; it could not incorporate the omitted presumptive approach under Section 44AC. Consequently, beer sales for the relevant period did not attract tax collection at source, default liability, or consequential interest. en-us Fri, 12 Jun 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795762 Beer fell within Indian Made Foreign Liquor under the applicable commercial and excise context and was therefore excluded from the pre-1 June 2003 tax collection at source entry for alcoholic liquor other than IMFL. The later deletion of that exclusion prospectively enlarged the entry and did not affect the earlier period. Section 206C operated only as a collection mechanism for goods within the specified entry; it could not incorporate the omitted presumptive approach under Section 44AC. Consequently, beer sales for the relevant period did not attract tax collection at source, default liability, or consequential interest. Case-Laws Income Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795762