IMFL Exempt from Multiple Taxes Post Initial Duty; State Government Opts for Single Excise Levy.

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....Taxability - Indian Made Foreign Liquor - The intention of the rule maker is that the tax is paid only once. It is held that it becomes a tax free good and as the words used in the entries are "goods on which duty may be levied under the Excise Act", this would and could only mean that duty could be levied on the goods in question but the State Government thought it appropriate not to levy duty and once it is a good on which duty could be levied the exemption has to be granted – exemption available on IMFL - HC....