Allahabad H.C : Where a distillery had sold country liquor to various retail vendors at price fixed by Excise Commissioner and while raising invoices it had collected from retail vendors tax purporting to be under section 206C, in view of Explanation (a)(iii) of section 206C retail vendors could not be termed as ‘buyer’ and hence distillery was restrained from collecting tax under section 206C from retail vendors

High Court Of Allahabad Sankatha Shukla Vs. Union Of India Section : 206C Rajiv Sharma And Arvind Kumar Tripathi (Ii), Jj. W.P. Nos. 2822,2823 & 3417 (Mb) Of 2002 May  9, 2013 ORDER 1. Heard Sri Sudeep Kumar, learned counsel for the petitioners and Mr. Gaus Beg, learned Counsel for Daurala Sugar Works. 2. As…

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