Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 290 - HC - VAT and Sales TaxImposition of tax - Sec. 53(2)(a) of the M.P. VAT Act, 2002 - 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 TaxAct, 1994 or the VAT Act, 2002? - 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] apply 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. Amendment brought about in Entry No.47 to Schedule-I of the VAT Act vide notification issued on 1.4.2013. However, in the present appeal as the assessment year is prior to 1.4.2013, the principles laid down in the case of Gwalior Alcobrew Pvt. Ltd. will apply - appeal allowed - decided in favor of appellant.
|