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2018 (9) TMI 1109 - HC - VAT and Sales TaxJurisdiction - Competency of the State and its functionaries to impose Commercial Tax/ Value Added Tax on Indian Made Foreign Liquor / Rectified Spirit - Held that:- Since the present batch of writ petitions relates to assessment year 2011-12 & 2012-13, they are allowed in the same terms in GWALIOR ALCOBREW PVT. LTD. (FORMERLY GWALIOR DISTILLERS LTD.) RAIRU FARM AGRAM MUMBAI ROAD GWALIOR VERSUS THE STATE OF MADHYA PRADESH [2016 (9) TMI 355 - MADHYA PRADESH HIGH COURT] and UNITED SPIRITS LIMITED [2016 (10) TMI 208 - MADHYA PRADESH HIGH COURT]. The impugned action in the form of assessment order, order passed by the Revisional Authority, Appellate Authority or the show cause notice and proceedings initiated thereon are quashed - Petition allowed.
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