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2005 (5) TMI 308 - SC - VAT and Sales TaxWhether the incidence of excise duty, having regard to the provision of the Kerala Abkari Act and the relevant Rules, falls upon the manufacturer/distiller such as the respondents herein and therefore includable in their turnover for the purpose of levy of turnover tax? Whether the incidence of excise duty falls on the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited, a Government company which alone is liable to pay the excise duty on Indian-made foreign liquor, and consequently the said component is not includable in the turnover of the respondents/distillers? Held that:- Appeal partly allowed and it is declared that the respondents-manufacturers/ distillers are liable to pay turnover tax. It is declared that the respondents-manufacturers are liable to include in their turnover the amount of duty paid to them by KSBC and included in the consideration for sale of IMFL to the aforesaid Corporation with effect from January 5, 1999 and pay the turnover tax accordingly
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