Levy of import fee on import of rectified spirit - State have ...
State's Import Fee on Rectified Spirit Challenged; No Justification Found for Levy Based on Services Provided.
August 1, 2013
Case Laws VAT and Sales Tax HC
Levy of import fee on import of rectified spirit - State have not been able to justify the impugned levy on rectified spirit on the basis of services provided in lieu thereof - a conflict of the taxing power of the Union and of the States cannot arise - HC
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