1957 (6) TMI 14

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..... 3,30,253-11-0 and directed to pay a sales tax of Rs. 28,850-10-3. The said turnover was inclusive of a sum of Rs. 77,555-7-0 which represented the excise duty payable to the Central Government by the Warehouse Licensee and which he collected from the petitioner when he sold the goods to him. 2.. The only question for decision in this petition is whether the petitioner is entitled to have the sai .....

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..... is is clear from the Central Excise Rules, 1944, which provides: "Every person who produces, cures or manufactures any excisable goods, or who stores such goods in a warehouse, shall pay the duty or duties leviable on such goods, at such time and place and to such person as may be designated in, or under the authority of these Rules, whether the payment of such duty or duties is secured by bond or .....

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