9911796707
TMI Blog1975 (9) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of the petitioners that under the provisions contained in rules 4 and 5 of the West Bengal Excise Foreign Liquor (Licence Fee) Rules, 1942, an annual fee is payable in advance on all sales of potable liquor including India-made foreign liquor and beer. In addition, an additional licence fee, popularly known as literage fee, is imposed and collected on all sales of potable liquor including India-made foreign liquor and beer. Such impositions are essentially in the nature of sales tax as the same are related to and/or based on the sales of liquor as aforesaid. The imposition of additional fee or literage fee thereunder is virtually an imposition of sales tax under the impugned Acts and amounts to double taxation on the sale of the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Schedule II of the said Act of 1972 provides as follows: "Potable foreign liquor including medicated wine and brandy, whisky, gin, rum, liqueur, cordials and other similar potable alcoholic preparations containing India-made spirit and India-made rectified spirit intended for the manufacture of brandy, whisky, gin, rum, liqueur and cordials and other similar potable alcoholic preparations." According to the petitioners, the statutory definition of the goods mentioned in Schedule II to the said impugned Act of 1972 does not include beer as would be evident from the statutory definition of beer and spirit in terms of sections 2(1) and 2(19) of the Bengal Excise Act, 1909. The petitioners being aggrieved moved this court in an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has been defined as a person who carries on the business of selling goods in West Bengal. So, no element of permanency or continuance in the trade is of consideration to be a dealer within the meaning of the Act. Lastly, it is contended that under item 37 of Schedule II of the 1972 Act "beer" has not been included. Beer has been defined under section 2(1), which is as follows: "(1) 'beer' includes ale, stout, porter and all other fermented liquor whether solidified or not made from malt and such other substances as the State Government may by notification specify in this behalf........" According to Mr. Banerjee, no sales tax can be imposed upon the sale of beer as it has not been specifically included in item 37 of the said schedule. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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