, 01/28/2018-2135-- , 1915 (
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xvii '' (Maximum Retail Price)'' ,
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xxi ''(Excise Transport Duty)'' ,
, ,
xxii '' (Minimum Guaranteed Duty)'' , ,
,
xxiii '' '' ,
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xxv '' (Security Deposit)'' ,
5% ,4 ( xxvi '' (Monthly Minimum Guaranteed Duty)'' ,
xxvii '' (Earnest Money Deposit)'' ,
1/50 , xxviii '''' ,
(Settlement),
(Settlement) (Renewal)
xxix '''' ,
, xxx '' '' , Flavoured ,
, ,
xxxi '''' , , 21
xxxii '''' ,
xxxiii '' '' , , 600
, , ,5 ( ,
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xxxiv ''Departmental Store'' , , (Carpet Area) 1500 10%
21
xxxv '' '', , 50000
200
xxxvi '' '' , 15% v/v
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,
(Market Share) 10%
xxxviii''JSBCL '' ,
, ex-distillery price/ex-brewery price/ex-winery price, , JSBCL
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, 50000
(Minimum Guaranteed Duty) 600
, ,
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, 2012
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4. Departmental Stores 1)
Departmental Stores 1500 ( , , 1000 , 240
Departmental Store (Security Deposit)8 ( 3 , JSBCL Departmental Stores 10% , 21
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(3) Departmental Store
5%
5. 1)
,
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,
(3) , (4) 20%
''''
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6. 1)
Grocery/General Stores ,
, GST Return
50 (
GST Return 30 (
(2)
10% (3) 21
, 1915
(4) 120000/- (
120000/- ((Security Deposit) (5)
JSBCL , (Excise Transport Duty) , (6)
(7)10 ( 3 7.
,
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8. , ,
(Excise Transport Duty)
1
(Excise
Duty) (Excise Transport Duty)
(Excise Transport Duty) JSBCL
(Minimum Guaranteed Duty)
, 9.
, 1915
(Excise Transport Duty) (Minimum Guarantee Duty), ,11 ( 10. 1)127 15 , 15
(2)
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14.
(Identity Proof)14 (
| ( | ( | ( | |
| 1 | |||
| 2 | |||
| 3 | Permanent Account Number (PAN) | ||
| 4 | |||
| 5 |
i
ii
iii 13
iv 1/50 (Earnest Money Deposit)
v
vi ITR/GST Return
| / GSTIN | ITR/GST Return | ITR/GST Return /Turnover | ||
| 1 | PAN | - | ||
| 2 | PAN | ITR | 2.5 2016-17, (Assesment Year 2017-18 | |
| 3 | PAN | ITR | 2.5 2016-17, (Assesment Year 2017-18 | |
| 4 | PAN | ITR | 5 2016-17, (Assesment Year 2017-18 | |
| 5 | GSTIN | GST Return | 50 30 (Assesment Year 2017-18 | |
| 6 | Departmental Stores | GSTIN | GST Return | 2 (Assesment Year 2017-18 |
,
15. 1)
,
(Earnest Money Deposit)
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1
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(3)
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31.03.2022
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31.03.2020
2020-212021-22)
31.03.2022
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(Excise Transportation Duty) ,18 ( ii
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21. 1)
(2) , 1915 12164-12166/2016 - ''State of Tamilnadu Vrs. K. Balu & ANR'' -15.12.2016 22. 1)
,
7 ,
(2)
(3)
,
,19 ( 4 23. , (Earnest Money Deposit),
(Security Deposit), (Excise Transportation
Duty) 1) , (Non-refundable) Service Tax (2) 1/50
, (Earnest Money Deposit) (Earnest Money Deposit)
(Security Deposit)
(3) 5%
5)
8443
(Earnest Money Deposit) ,
,
(Earnest Money Deposit) ,
(National Saving Certificate)
(National Saving Certificate)
(Pledged)
{(National Saving Certificate) }20 ( (4) 10
5) , ,
(5) 1 ,
Service Tax 24. 1)
12 , JSBCL 15
15
5%
15 ,
, , 1/12 (2) JSBCL
JSBCL
JSBCL
25.
21 ((1)
| 1 | 9% | ||
| 9% | |||
| 9% | |||
| 2 | 6% | ||
| 6% | |||
| 7% | |||
| 3 | 9% | ||
| 9% | |||
| 9% | |||
| 4 | 9% | ||
| 9% | |||
| 9% | |||
| 100% |
(2)
,
(3)
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25 Indent, JSBCL
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5%
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(Consecutive)
(4)
(5)
(Minimum Guaranteed Duty)
, (Excise Transporation Duty) (6)
5
, , , ,
Low Strength Carbonated Alcohlic Beverage (LAB) , , Flavoured
26. , , , Low Strength Carbonated Alcoholic Beverage (LAB),
, Flavoured
(i)23 (
| EDP | |||
| 1 | 250 UP , , , , | 0-500 | 46.00/- |
| 2 | 250 UP , , , , | 500750 | 57.00/ |
| 3 | 250 UP , , , , | 750 1000 | 64.50/ |
| 4 | 250 UP , , , , | 1000 1550 | 68.00/ |
| 5 | 250 UP , , , , | 1550 3000 | 77.00/ |
| 6 | 250 UP , , , , | 3000 5000 | 80.00/ |
| 7 | 250 UP , , , , | 5000 | 100.00/ |
| 1 | 5%v/v | 0 7.50/ | 0 7.50/ |
| 2 | 5%v/v8%v/v | 0 14/ | 0 14/ |
| 3 | 8%v/v | 0 17.50/ | 0 17.50/ |
(iii) Low Strength Carbonated Alcoholic Beverage (LAB)/Brezzer LAB,
| Low Strength Carbonated Alcoholic Beverage (LAB)/ | ( (LAB)/ | (LAB)/ | |
| 1 | 5% v/v Low Strength Carbonated Alcoholic Beverage (LAB)/Brezzer | 0 7.50/ | 0 7.50/ |
| 2 | 5%v/v, 8%v/v Low Strength Carbonated Alcoholic Beverage (LAB)/Brezzer | 0 14/ | 0 14/ - |
5% v/v Low Strength Carbonated Alcoholic Beverage (LAB)/ Brezzer
(iv) ,
,
| , | , , | ||
| 1 | 15% v/v | 0 15/- | 0 15/- |
| 2 | 15% v/v | 0 20/- | 0 20/- |
(v)
| 1 | , , , , | 0 110/- |
(vi) Flavoured
| 1 | 750 UP Flavoured | 0 1.70 |
| 2 | 600 UP Flavoured | 0 8.40 |
| 3 | 400 UP Flavoured | 0 14.10 |
600
UP350
UP
Flavoured
, ,
,
JSBCL
| 1 | 600 UP | 0 7.60 |
| 2 | 350 UP | 0 12.20 |
6
27.
, 12164- 12166/2016 - ''State of Tamilnadu Vrs. K. Balu & ANR'' 15.12.201626 ( 28. 11:00 11:00
29. 1) 26 , 15 , 2 , , ,
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, Track & Trace Technology, IP based CCTV, Electronic Billing Machine
35.
36. 1)
, , , , , , Low Strength Carbonated Alcohlic Beverage (LAB)
2.5% Flavoured
1%
(2) , , , JSBCL 12%
Flavoured 75˚up 200ML
0 4 200ML
0 3 300 ML 600 ML Flavoured 200 ML
(3)
37.
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(2)
47. , 1915 68 (Compounding) 1) , 1915 68
| (0 | (0 | (0 | ||
| 1 | 2 | 3 | 4 | 5 |
| 1 | 5000 ( | 7000 ( | 10000 ( | |
| 2 | 10000 ( | 15000 ( | 20000 ( | |
| 3 | 5000 ( | 10000 ( | 15000 ( | |
| 4 | , , , , , , , | |||
| 5 | , | 100000 ( | 150000 ( | |
| 6 | 25000 ( | 30000 ( | ||
| 7 | 250000 ( | 300000 ( | ||
| 8 | ||||
| 9 | 30000 ( | 40000 ( | ||
| 10 | ||||
| 11 | ||||
| 12 | (MRP) | 10000 ( | 15000 ( | |
| 13 | 2000 ( | 5000 ( | ||
| 14 | , 01 13 |
(2)32 ( 8 48. , 2016
49.
50.
,
51.
52.
Sub-lease
53. , 2018
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54.
, , 1915, , , ,
55.
56. 1) ,
,33 ( (2) ,
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1
, ,
, Departmental Stores
| (Non Refundable) ( | ||
| 1 | , , | 20000/- 0 ( |
| 2 | 15000/- 0 ( | |
| 3 | 10000/- 0 ( | |
| 4 | 5000/- 0 ( |
2.
| (Non Refundable) ( | ||
| 1 | , , | 0 10000/- ( |
| 2 | 0 8000/- ( | |
| 3 | 0 5000/- ( | |
| 4 | 0 3000/- ( |
3.
| 1 | , , | 0 100000/- ( |
| 2 | 0 75000/- ( | |
| 3 | 0 50000/- ( | |
| 4 | 0 25000/- ( |
4.
| 1 | , , | 0 50000/-( |
| 2 | 0 40000/- ( | |
| 3 | 0 25000/- ( | |
| 4 | 0 15000/- ( |
5. (Earnest Money Deposit)
| 1 | (Earnest Money Deposit) | + 2% | , (Security Deposit) |
4. (Security Deposit)
| 1 | (Security Deposit) | 5% |
5. (Excise Duty) , 1915 27 28 + 15%
6. (Excise Transport Duty)
+ 85%
7.
+ 10% 8.
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