Supreme Court · 1997 INSC 643 · Decided 9 September 1997
Mohan Breweries and DISTILLERIES'LTD. ETC. ETC. v. Commercial Tax Officer, Madras and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 643 · [1997] SUPP. 4 S.C.R. 7
- Case number
- CIVIL APPEAL No. 5105/1997
- Decided
- 9 September 1997
- Bench
- S.P. BHARUCHA, K.T. THOMAS, V.N. KHARE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B • Safes Tax Tamil Nadu General Sales Tax Act 1959ffami/ Nadu Indian Made Foreign Spir-its (Mamlfacture) Rules, 1981 : Section 2(r)/Rule 22. C . Manufacturer-Indian Made Foreign liquor-Liability to pay excise duty-Held, -primary obligation to pay excise duty on the manufacturer­ Rule 22 duty not physically entering manufacturer's till is not the decisilte test for determining D whether it would constitute manufacture's turnover. Tbe appellants manufacture Indian Made Foreign Liquor (lMFL) on the strength of licenses issued to them under the provisions of t he Tamil
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