TMI Blog2022 (5) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in the matter of Synthetics and Chemicals Ltd and others vs. State of U.P. and others , the ENA and Malt Spirit are not the alcoholic liquor, which is fit for human consumption in its original form. Therefore, the provision prescribed under sub-sections (1) (2) of Section 9 of the GST Act as tried to be implemented herein by learned counsel for the petitioner, would, however not be applicable. Sub-section(1) of Section 9 of the said GST Act states that subject to the provisions of sub-section(2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption. Since the ENA and Malt Spirit in its original form are not found to be fit for human consumption, as observed hereinabove, therefore, no reliance could be placed on it. In so far as the applicability of subsection( 2) of the aforesaid provision is concerned, the same is, however, also not applicable as the notification required to be issued under it, is only with regard to the supply of items mentioned in clauses (i) to (v) of the amended provision of clause(d) of Section 2 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -05-2017 by virtue of Taxation Laws Amendment Act, 2017, dated 04-05-2017, the petitioner has been denied the said C Form. While inviting attention to Section 9(2) of the GST Act, it is contended further that the Alcoholic Liquor used for human consumption has been kept away from the ambit of the levy of GST and therefore, despite amendment in the definition of Goods under CST Act, it still covers Alcoholic Liquor, which is used for human consumption for inter-state purchase of it. The respondent authorities have, therefore, erred in declining the petitioner for issuance of said C Form. In support of his contentions, learned counsel for the petitioner has placed his reliance upon the decision rendered by the Coordinate Bench of this Court in the matter of Shree Raipur Cement Plant vs. State of Chhattisgarh and others, decided on 18-05-2018 in Writ Petition (T)No.83 of 2018. 3. In reply, it is stated by learned counsel appearing for the Respondents No.1 to 3/State that prior to the amendment in the definition of Goods , all the materials, articles and commodities etc. were included under the definition of Goods as provided under clause (d) of Section 2 of the CST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities as the ENA and Malt Spirit were covered under the definition of Goods under Section 2(d) of the CST Act, but, since there was an amendment and according to it, the alcoholic liquor for human consumption alone was covered under the said definition, as such, ENA and Rectified Spirit are not fit for human consumption in its original form, therefore, the petitioner is not entitled to get the C Form. 8. At this juncture, it is to be noted the principles laid down by the Supreme Court in the matter of Synthetics and Chemicals Ltd and others vs. State of U.P. and others (supra), wherein it has been held that the Rectified Spirit and the ENA are not the alcoholic liquor for human consumption. Paras 95 to 97 of the aforesaid judgment are relevant for the purpose, which read as under:- 95. It was also contended that the State ultimately falls back on the consideration for parting with the privilege to sell alcoholic liquors which has been the basis of series of decisions of this Court based on English and American decisions but according to the learned counsel for the petitioners this doctrine of privilege and consideration for sale of privilege also could be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld therefore, not come within the amended definition of clause(d) of Section 2 of the CST Act and in view thereof, the petitioner would not be entitled to get the C Form, as claimed by the petitioner herein. 10. As observed hereinabove, based upon the principles laid down by the Constitutional Bench of the Supreme Court in the matter of Synthetics and Chemicals Ltd and others vs. State of U.P. and others (supra), the ENA and Malt Spirit are not the alcoholic liquor, which is fit for human consumption in its original form. Therefore, the provision prescribed under sub-sections (1) (2) of Section 9 of the GST Act as tried to be implemented herein by learned counsel for the petitioner, would, however not be applicable. It is necessary to be noted at this juncture, sub-sections (1) (2) of Section 9 of the said GST Act, which provide as under:- Section 9 LEVY AND COLLECTION: (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under on the value determined u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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