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2014 (3) TMI 570 - HC - VAT and Sales TaxWhether the Tribunal was justified in exempting inter-State sales of Rectified Spirit and Denatured Spirit along with export duty? - Held that:- In view of earlier decision in the case of Commissioner of Sales Tax UP. Versus M/s. Upper Doab-Sugar Mills Ltd. [2014 (2) TMI 1003 - ALLAHABAD HIGH COURT] decided in favor of revenue. Whether the export pass fee payable by Ex. U.P. purchaser on purchase of Denatured Spirit from Distillery is liable to be included in the taxable turn over of the Revisionist/Assessee? - Held that:- the amount of export pass fee was paid by the Ex. U.P. purchase for the purchase of denatured spirit and special denatured spirit from the petitioner. Thus the person who is exporting the denatured spirit and special denatured spirit is not liable to pay the export pass fee on denatured spirit and special denatured spirit and the same is to be paid by the persons who purchase the same from the petitioner. - decided in favor of assessee.
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