TMI Blog2016 (10) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that: - the decision in the case of Gwalior Alcobrew Pvt. Ltd. Vs. State of M.P. & Others [2016 (9) TMI 355 - MADHYA PRADESH HIGH COURT] relied upon where it was held 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 or VAT tax is not permissible. Goods found to be not taxable - reopening of assessment not required - various other questions raised in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2416/2016, W.P. No. 3625/2016, W.P. No. 10256/2016, W.P. No. 10258/2016, W.P. No. 10260/2016, W.P. No. 10261/2016 Rajendra Menon, ACJ. Challenge in all these petitions filed under Article 226 and 227 of the Constitution are made either to orders passed by the Assessing Officer, Appellate Authority or Revisional Authority in the matter of imposing duty/ tax on the petitioner under the M.P. VAT Act, 2002 or the M.P. Commercial Tax 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 questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .4.2013 the question of imposition of duty/ tax with regard to Rectified Spirit may be different. But in all these cases as the assessment year is prior to 1.4.2013, the principles laid down in the case of Gwalior Alcobrew Pvt. Ltd. (supra) will squarely apply and therefore, on this ground alone, all these petitions are required to be allowed and the impugned orders be it the orders of assessment, order passed by the Revisional Authority or proceeding initiated on show cause notices are liable to be quashed and we have no hesitation in doing so. However, apart from these questions, various other questions have been raised in the matters particularly with reference to Rectified Spirit. However, for the period in question as the goods are fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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