1986 (7) TMI 362

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..... s questions of law pertaining to the inclusion of excise duty, paid or payable by the manufacturer, in the turnover for the purpose of sales tax have been advanced by the counsel for the petitioner. We have heard the Government Pleader on behalf of the respondent. We have in our judgment dated 28th February, 1986 in W.P. Nos. 10181 of 1983 etc., batch (Raj Sheel v. State of Andhra Pradesh†) .....

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..... counsel for the petitioners that, when rule 29 of the Andhra Pradesh Brewery Rules, 1970, was not amended as in the case of A.P. Distillery Rules, fastening the liability on the licensee of the brewery to pay the excise duty, then, on the basis of the decision of the Supreme Court in McDowell & Co. Ltd. v. Commercial Tax Officer [1977] 39 STC 151 (SC) it should be held that the excise duty paid by .....

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