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United Spirits Limited Som Distilleries Pvt. Ltd. Pernod Ricard India Pvt. Ltd. Tripti Alcobrew Pvt. Ltd. Gwalior Alcobrew Pvt. Ltd. M.P. Beer Products Ltd. Mount Everest Breweries Ltd. Associated Alcohols & Breweries Ltd. SAB Miller India Ltd. Great Galleon Ltd. and others Versus State of M.P. Commercial Taxes Department and Others

Imposition of duty under M.P. VAT Act, 2002 or the M.P. Commercial Tax Act, 1994 - reopening of assessment - IMFL - Rectified Spirit - whether by virtue of Entry No.18 to Schedule-I of the M.P. Commercial Tax Act, 1994 or Entry No.47 to Schedule-I of the M.P. VAT Act, 2002, the manufactured product i.e. IMFL or Rectified Spirit being an excisable article is liable to be taxed under the Commercial Tax Act, 1994 or the VAT Act, 2002 as the case may be? - assessment year prior to 1.4.2013 - Held th .....

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d to be not taxable - reopening of assessment not required - various other questions raised in the matters particularly with reference to Rectified Spirit not required to be answered - writ petitions allowed - decided in favor of petitioner. - W.P. No. 6655/2015 etc. - Dated:- 26-8-2016 - Rajendra Menon (ACJ) And Anurag Shrivastava, JJ. For the Petitioner : R. K. Khanna, learned Senior Counsel with Shri Puneet Agrawal, Shri Sameer Kumar Shrivastava and Shri Parvez Bapuna; Shri Kavin Gulati, Seni .....

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W.P. No. 2420/2016, W.P. No. 2421/2015, W.P. No. 7556/2016, W.P. No. 7561/2016, W.P. No. 8559/2016, W.P. No. 8560/2016, W.P. No. 9783/2016, W.P. No. 9788/2016, W.P. No. 2367/2016, W.P. No. 2370/2016, W.P. No. 2373/2016, W.P. No. 2394/2016, W.P. No. 2406/2016, W.P. No. 2427/2016, W.P. No. 7555/2016, W.P. No. 7558/2016, W.P. No. 7560/2016, W.P. No. 7562/2016, W.P. No. 7563/2016, W.P. No. 7564/2016, W.P. No. 7565/2016, W.P. No. 8561/2015, W.P. No. 2371/2016, W.P. No. 2374/2016, W.P. No. 2378/2016, .....

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x Act, 1994. In some cases challenge has been made to show cause notices issued for reopening of assessment and in some cases show cause notice have been issued or action taken for imposing the liability. 2. In all the cases the petitioners are either manufacturer of IMFL or Rectified Spirit and the question involved in the writ petitions are as to whether by virtue of Entry No.18 to Schedule-I of the M.P. Commercial Tax Act, 1994 or Entry No.47 to Schedule-I of the M.P. VAT Act, 2002, the manuf .....

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us in a detailed judgment rendered today in W.P. No.2366/2016 - Gwalior Alcobrew Pvt. Ltd. Vs. State of M.P. & Others and we have held in the aforesaid case after detailed analysis of various judgments that foreign liquor manufactured in the State of M.P. and exported to other State is an excisable article and even though it is exempted from payment of excise duty but being an excisable good on which the State Government may levy excise duty under the Excise Act, recovery of Commercial tax o .....

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