TMI Blog2014 (3) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 Act - The orders of the Tribunal in revisions set aside - Decided in favour of revenue. Inclusion of export pass fee in taxable turnover – Held that:- Judgment in Commissioner of Income-Tax Versus Rampur Distillery And Chemicals Co. Limited[2004 (11) TMI 88 - ALLAHABAD High Court] followed - export pass fee is the liability of the exporter to pay while getting the export permit - there was no liability of payment of export pass fee on the dealer under the Excise Act - No question of treating the export pass fee as part of the turnover – Decided against revenue. - Sales/Trade Tax Revision No. - 1738 of 1990 - - - Dated:- 4-3-2014 - Hon'ble Sudhir Agarwal,JJ. For the Applicant : S. C. For the Respondent : R. R. Agarwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the judgment of Oudh Sugar Mills also for the same reasons are disapproved. 3. The Tribunal fell in error in taking the view that assessee was not liable for payment of central sales tax on the inter-State sale of alcohol. The orders of the Tribunal impugned in these revisions are hereby set aside. 3. In view thereof, Question No. 1 is answered against Assessee and in favour of Revenue. 4. So far as Question No. 2 is concerned, it is also covered by a Division Bench judgment of this Court in Hindustan Sugar Mills Ltd. Kheri Vs. State of U.P. and another 2007 U.P.T.C. 622 and earlier Single Judge judgment of this Court in Commissioner of Trade Tax Vs. M/S Rampur Distillery and Chemicals Ltd. Rampur 2005 U.P.T.C. 538. 5. In H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while getting the export permit. Dealer has neither realised the export pass fee from its customer nor it was paid by it, there was no liability of payment of export pass fee on the dealer under the Excise Act. In these circumstances, there was no question of treating the export pass fee as part of the turnover. First appellate authority as well as Tribunal have rightly deleted the addition. I do not find any error in the order of the Tribunal which requires no inference by this Court. 7. In view of above, Question No. 2 is answered in favour of Assessee and against Revenue. 8. In the result, the Revision is partly allowed. The judgment of Tribunal, impugned in this Revision, to the extent as above, is hereby set aside. The matter i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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