Court Denies Tax Refund on Unsold Beer; Section 27(1)(a) Confirms Tax Applies Despite Non-Removal Due to Lockdown.

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....Refund of Tax paid on beer - unsold stock due to Covid Pandemic - As such, the plea of the petitioner that non-removal of beer from the warehouse during the period of its shelf life on account of Covid lockdown would not make it liable for payment of countervailing duty in terms of proviso to section 28(1) of the Act, does not hold good in the eye of law since the taxable event occurs on the import of liquor into the territory of the State, as per the provisions of Section 27 (1) (a) of the Act. - HC....