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2016 (10) TMI 290 - MADHYA PRADESH HIGH COURT

2016 (10) TMI 290 - MADHYA PRADESH HIGH COURT - TMI - 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 Spirit being an excisable article is liable to be taxed under the Commercial TaxAct, 1994 or the VAT Act, 2002? - Held that: - the decision in the case of Gwalior Alcobrew Pvt. Ltd. Vs. State of M .....

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issued on 1.4.2013. However, in the present appeal as 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, JJ. For the Appellant : Pushyamitra Bhargava For the Respondent : Sumit Nema ORDER Challenge in the present appeal filed under Sec. 53(2)(a) of the M.P. VAT Act, 2002 is against the order dated 1/ .....

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being an excisable article is liable to be taxed under 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 payment of duty or tax under the Commercial Tax Act and VAT Act. This question has been answered against the Revenue and in favour of appellant by this Court in a detailed judgment rendered in W.P. .....

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