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2015 (9) TMI 254 - HC - VAT and Sales TaxTax on sale of country made liquor – Refund of tax amount deposited – In relation to sale of country made liquor, assesse deposited sum with Sales Tax Authority on account of sales tax and, then, applied for refund of same on that no sales tax was payable in relation to sale of country made liquor – Said prayer has been rejected on ground that sale amount of country made liquor included amount of tax – Tribunal allowed prayer of refund as was made by assesse – In Revision, Department contended that Tribunal did not take notice of Section 29(3) of U.P. Trade Tax Act, 1948 – Held that:- no findings pertaining to ingredients for applying provisions of Section 29(3) was found in impugned order – Assessing Officer as well as Appellate Authority proceeded on basis as if price of country made liquor fixed by Excise Authority included tax and, accordingly, tax was collected from purchaser and, accordingly, there is no question of refunding tax so collected and deposited – Impugned order of tribunal upheld – Decided against revenue.
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