9911796707
TMI Blog2011 (1) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... is carrying on the business of manufacture and sales of sugar, molasses, rectified spirit, denatured spirit, extra neutral alcohol, country liquor and Indian-made foreign liquor. In the present revision the dispute relates to the levy of tax on the turn over of extra neutral alcohol (ENA). The claim of the applicant is that ENA is "alcohol" and is liable to tax under the United Provinces Sale of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 (called "the 1939 Act", for short) as amended by the U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation (Amendment) Act, 2001 (to be called as, "the 2001 Act", for short) and the applicant has paid the tax under the aforesaid 2001 Act. Therefore, in view of the Notification No. KA.NI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n consumption. It is nothing but rectified spirit and, therefore, it falls within the definition of "alcohol" as defined under section 2(aaaa) of the 1939 Act and is also covered under the entry of "spirit and spurious liquor of all kinds including methyl alcohol and alcohol as defined under the 1939 Act, but excluding country liquor" under the Notification No. 1160 dated April 10, 2000. The "alcohol", as defined under the 1939 Act, includes rectified spirit. Rectified spirit is one of the form of spirit. The Commissioner of Trade Tax has issued a circular dated December 20, 2002 (annexure 2 to the revision-application) with reference to the taxability of the alcohol whether known as ENA or by any other name fit for human consumption or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 1161 dated April 10, 2000 is not admissible as it does not fall within the purview of the definition of "alcohol" under the 1939 Act. The claim of rebate has been denied on the ground that ENA is not alcohol. It is not rectified spirit, but a different item than spirit and alcohol as the physical property of ENA and alcohol/spirit are different and ENA is a product of spirit. He submitted that the findings of the Tribunal are findings of fact and do not require any interference. Having heard learned counsel for the parties, I have perused the impugned order and considered the rival submissions. It would be appropriate to refer to the notification issued under section 3A and the notification issued under section 5 of the Act. Both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the powers under section 5 of the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948), the Governor is pleased to allow a rebate of full amount of tax levied under the said Act, on the sale of spirits and spirituous liquors of all kinds, including methyle alcohol in Uttar Pradesh by manufacturer or importer in any assessment year subject to the condition that such manufacturer or importer shall submit a declaration to assessing authority stating that tax has been levied or is leviable on the sale of such goods under the United Provinces Sales of Motor Spirit, Diesel 0il and Alcohol Taxation Act, 1939." The rebate under Notification No. 1161 dated April 10, 2000 is only provided when the goods falls within the definition of al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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