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Commercial Taxes Department Versus Great Galen Limited

2016 (10) TMI 290 - MADHYA PRADESH HIGH COURT

Imposition of tax - Sec. 53(2)(a) of the M.P. VAT Act, 2002 - 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 .....

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OURT] apply 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 Governme .....

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the assessment year is prior to 1.4.2013, the principles laid down in the case of Gwalior Alcobrew Pvt. Ltd. will apply - appeal allowed - decided in favor of appellant. - V.A.T.A. No. 2/2016 - Dated:- 9-9-2016 - S. C. Sharma And Ved Prakash Sharma, .....

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imposing duty/tax on the petitioner under the M.P. VAT Act, 2002 or the M.P. Commercial Tax Act, 1994. In the present case, the petitioner is a manufacturer of IMFL/Rectified Spirit/Country Liquor and the question involved in the present case is as t .....

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r the Commercial TaxAct, 1994 or the VAT Act, 2002 as the case may be. According to the appellant the product in question i.e. Indian Made Foreign Liquor and Rectified Spirit being an excisable article under the M.P. Excise Act, it is exempted from p .....

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f M.P. & Others and the Division Bench of this Court has 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 th .....

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ied Spirit till amendment brought about in Entry No.47 to Schedule-I of the VAT Act vide notification issued on 1.4.2013, the principles laid down by us in the case of Gwalior Alcobrew Pvt. Ltd. (supra) will apply. After 1.4.2013 the question of impo .....

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on this ground alone, the present appeal deserves 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 he .....

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