Court Supports State's Retroactive Inclusion of Liquor Manufacturers in Tax Deferment Negative List, Aligns with Soft Drinks.

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....Benefit of deferment of tax - When soft drink manufactures are put in the negative list, it would indeed be surprising not to have liquor in the negative list, no fault can be found with the notification issued by the State including liquor in the negative list with retrospective effect - HC....