11 December 2013
Mr Mishra, There are three entries regarding tax levy on liquors in Sch A, 1) First sale of foreign liquor in the state (in original bottle)25%.2) Sale of these liquors in a Bar 15%.3) Other liquor sale for he first time in the state 4%. So, there is no tax on second and subsequent sale of liquors of items 1&2......mjk
CAclubindia
