This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Duty demand on leftover liquor stock sustained as duty evaded behind cloak of different companies
Case Law Details
- Case Name
- Punjab Expo Breweries Pvt. Ltd. Vs Excise Commissioner Delhi & Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Punjab Expo Breweries Pvt. Ltd. Vs Excise Commissioner Delhi & Anr. (Delhi High Court)
Delhi High Court held that liquor being sold by different companies incorporated by appellant. Accordingly, manufacturer and seller of the liquor was one and entire attempt was to avoid payment of excise duty by hiding behind the cloak of different companies. Hence, demand of excise duty on leftover stock upheld.
Facts- The appellant was granted an L-1 license by the Government of NCT of Delhi for the year 201314 for wholesale vend for sale of brands of liquor, i.e., Courier Napoleon Brandy and Savoy Cl...
Author Info
