TMI Blog2010 (4) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... packing materials would not be exempted under section 3AB of the Act. The Division Bench of this court has considered in detail the decisions of the apex court in the case of Premier Breweries v. State of Kerala reported in [1997 (12) TMI 569 - SUPREME COURT OF INDIA], Associated Cement Companies Ltd. v. Government of Andhra Pradesh reported in [2006 (1) TMI 244 - SUPREME COURT OF INDIA], Raj Sheel v. State of Andhra Pradesh reported in [1989 (5) TMI 292 - SUPREME COURT OF INDIA] and Co-operative Company Ltd. v. Commissioner of Trade Tax, U.P. reported in [2007 (4) TMI 357 - SUPREME COURT OF INDIA] and aims and objects of introducing section 3AB of the Act. The Division Bench decision of this court is a well considered decision. The spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nourable court may deem fit and proper in the circumstances of the case in favour of the petitioner and against the respondents. (v) To award the costs of the petition to the petitioner throughout. The brief facts of the case are that the petitioner is a public limited company incorporated under the Indian Companies Act, 1956. In one of the units, named Modi Distillery, it manufactures country liquor as well as Indian-made foreign liquor. The country liquor is exempted from tax under the notification issued in exercise of power under section 4 of the U.P. Trade Tax Act (hereinafter referred to as, the Act ). The petitioner had sold the country liquor in a packed form. In the bills, the value of the country liquor and the packing m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue involved in the present writ petition came up for consideration before the Division Bench of this court in Writ Petition No. 317 of 2004 (Majhola Distillery Chemical Works, Majhola, District Pilibhit v. State of U.P. [2010] 34 VST 292 (All) [App]) decided on October 4, 2007 wherein after considering the various decisions of the apex court and the aims and objects of introducing section 3AB of the Act, it has been held that section 3AB of the Act applies only in a case where a composite price for the goods and packing materials has been charged and it does not apply to a case where the prices of the goods and the packing materials have been separately charged. On the similar facts in the case of sale of country liquor where the prices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of Premier Breweries v. State of Kerala reported in [1998] 108 STC 598; [1998] 1 SCC 641, Associated Cement Companies Ltd. v. Government of Andhra Pradesh reported in [2006] 144 STC 342 (SC); JT [2006] 1 SC 107, Raj Sheel v. State of Andhra Pradesh reported in [1989] 74 STC 379 (SC); JT [1989] Supp. SC 226 and Co-operative Company Ltd. v. Commissioner of Trade Tax, U.P. reported in [2007] 7 VST 174 (SC); [2007] 4 SCC 480 and aims and objects of introducing section 3AB of the Act. The Division Bench decision of this court is a well considered decision. The special leave petition against the said order has also been dismissed by the apex court. In this view of the matter, we do not see any reason to reconsider the issue and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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