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2016 (10) TMI 208 - HC - VAT and Sales TaxImposition of duty under M.P. VAT Act, 2002 or the M.P. Commercial Tax Act, 1994 - reopening of assessment - IMFL - Rectified Spirit - whether by virtue of Entry No.18 to Schedule-I of the M.P. Commercial Tax Act, 1994 or Entry No.47 to Schedule-I of the M.P. VAT Act, 2002, the manufactured product i.e. IMFL or Rectified Spirit being an excisable article is liable to be taxed under the Commercial Tax Act, 1994 or the VAT Act, 2002 as the case may be? - assessment year prior to 1.4.2013 - Held that: - the decision in the case of Gwalior Alcobrew Pvt. Ltd. Vs. State of M.P. & Others [2016 (9) TMI 355 - MADHYA PRADESH HIGH COURT] relied upon where it was held that foreign liquor manufactured in the State of M.P. and exported to other State is an excisable article and even though it is exempted from payment of excise duty but being an excisable good on which the State Government may levy excise duty under the Excise Act, recovery of Commercial tax or VAT tax is not permissible. Goods found to be not taxable - reopening of assessment not required - various other questions raised in the matters particularly with reference to Rectified Spirit not required to be answered - writ petitions allowed - decided in favor of petitioner.
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