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2019 (6) TMI 1665 - CHHATTISGARH HIGH COURTValidity of SCN - non-satisfaction of the license fee - main ground of the challenge is that the license fee is forming part of the revenue to be generated by the sale, and hence, it cannot be taxed - HELD THAT:- It may have to be considered whether it is so or does it occupy a different pedestal. This is more so since, even when a license is issued to a party, subject to satisfaction of the license fee, it may not be logically correct to say that there will always be a sale. In other words, although license is issued and the shop is established, there need not be any sale at all, for various reasons like, objection as to the location, raised by the nearby inhabitants or because of the quality of liquour that is being supplied, the price at which the commodity is sold and such other aspects, by virtue of which, no revenue may be generated, despite the license issued. In such circumstance, it may not be corrrect to say that license fee is part of the revenue generated by sale. However, we do not express any opinion with regard to the said aspects. The writ petition is dismissed without prejudice to the rights and liberty to the petitioner to raise all the contentions, both in facts as well as in law, before the Assistant Commissioner, Central Excise and Service Tax, Bilaspur, who has issued the show-cause notice to the petitioner.
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