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2021 (11) TMI 171 - HC - VAT and Sales TaxLevy of Excise Duty or VAT - transit loss suffered in the transportation of Grain Extra Neutral Alcohol - HELD THAT:- In UPPER GANGES SUGAR AND INDUSTRIES LTD. VERSUS STATE OF U.P. AND ORS. [2005 (4) TMI 639 - ALLAHABAD HIGH COURT], it had been held if the State has no power to levy excise duty by whatever name called on rectified spirit as it is not a potable liquor, the State cannot claim to have legislative competence to levy excise duty by giving it another name. Also, it may be noted, no private law between the parties arising from a contract may override or negate the Constitutional provision or the statutory law. The Government Order dated 18.03.2016 (Annexure no.22 to the writ petition) insofar as it authorises respondent-State authorities to levy excise duty/penalty over transit loss of Grain Extra Neutral Alcohol is quashed. Demand of excise duty/penalty imposed on Grain Extra Neutral Alcohol are also quashed - It is further directed, subject to applicability of the rule against unjust enrichment, any amount paid against demand raised from the petitioner by way of excise duty/penalty on Grain Extra Neutral Alcohol, after 01.07.2017 may be refunded to it within a period of one month. Petition allowed.
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