1986 (7) TMI 362

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..... e by the manufacturer, in the turnover for the purpose of sales tax have been advanced by the counsel for the petitioner. We have heard the Government Pleader on behalf of the respondent. We have in our judgment dated 28th February, 1986 in W.P. Nos. 10181 of 1983 etc., batch (Raj Sheel v. State of Andhra Pradesh ), after referring to the decisions of the Supreme Court, in particular to McDowell .....

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..... was not amended as in the case of A.P. Distillery Rules, fastening the liability on the licensee of the brewery to pay the excise duty, then, on the basis of the decision of the Supreme Court in McDowell Co. Ltd. v. Commercial Tax Officer [1977] 39 STC 151 (SC) it should be held that the excise duty paid by a purchaser directly to the excise authority at the time of removal of the goods from the .....

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