Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2000 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (3) TMI 961 - SC - VAT and Sales TaxValidity of Act 25 of 1988 passed by the Andhra Pradesh State Legislature which came into force on September 6, 1988 having retrospective effect from July 8, 1983 Whether the levy with retrospective effect from July 8, 1983 was reasonable or not? Held that:- Appeal dismissed. The High Court proceeded to notice that the holder of a licence in form FL 15 is permitted to sell liquor in quantities of not less than nine litres in sealed or capsuled bottles at any time and in any single transaction to licensees holding the licences in form FL 24, i.e., the (retail licence), FL 17, i.e. (bar licence), etc., and is not permitted to carry on retail sale or allow consumption of liquor in the licensed premises. Licence holder in form FL 24 is permitted to sell liquor obtained only from the wholesale licensees. On the facts stated, the view taken by the High Court is unexceptionable.
|