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2022 (4) TMI 1353 - HC - VAT and Sales TaxExemption of entry tax - Indian Made Foreign Liquor (IMFL) or rectified spirit - Section 13 of the Madhya Pradesh Entry Tax Act, 1976 read with Section 53 of the Madhya Pradesh Value Added Tax Act, 2002 - validity of Entry 18 to Schedule I of the M.P. Commercial Tax Act and Entry 47 of Schedule – I of the VAT Act - HELD THAT:- The rectified spirit's manufacture and sale by the present appellant is not a liquor to claim an exemption under Entry 47 of Schedule – I or Entry 6 Part – III-A of Schedule – II of the VAT Act. The MPCTAB has also held that in common parlance meaning of Indian Made Foreign Liquor means the liquor which is being sold from the shop has a licence for human consumption which does not include the rectified spirit, therefore, it is not exempted from Entry 47 of Schedule – I or Entry 6 Part – III-A of Schedule – II of the VAT Act. There are no substantial questions of law involved in the present appeal - appeal dismissed.
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