MOHAN BREWERIES AND DISTILLERIES LIMITED Vs. COMMERCIAL TAX OFFICER PORUR ASSESSMENT CIRCLE PORUR MADRAS

JUDGEMENT

(1.) IN all these cases, as a common question of law arises, the learned counsel on both sides have addressed common arguments and consequently we are disposing of the cases by this common order :

(2.) THE controversy that we are to resolve in this batch of cases is, whether, in the facts and circumstances of the cases, the excise duty admittedly paid by the purchasers is includible in the taxable turnover of the petitioners for the purpose of levy of tax under the Tamil Nadu General Sales Tax Act, 1959. Mr. C. Natarajan, learned counsel appearing for the petitioners in all these cases, contended for a negative answer. On the other hand, the learned Advocate-General appearing for the Revenue invited us to render an affirmative answer.

(3.) RULE 22 of the Manufacture RULEs as amended by G.O.Ms. No. 711 (P&E), dated 4th October 1982, reads as follows :