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TMI Blog2014 (3) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... -State sale of alcohol not exempted as per provisions of Section 8 (2-A) of the 1956 Act even though there was general exemption under section 4 of the 1948 Act - The orders of the Tribunal in revisions set aside - Decided in favour of revenue. Inclusion of export pass fee in taxable turnover – Exemption of the sale of old boiler Held that:- Judgment in Commissioner of Income-Tax Versus Rampur Distillery And Chemicals Co. Limited [2004 (11) TMI 88 - ALLAHABAD High Court] followed - export pass fee is the liability of the exporter to pay while getting the export permit - there was no liability of payment of export pass fee on the dealer under the Excise Act - No question of treating the export pass fee as part of the turnover – for exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Division Bench, as under: "1. United Provinces Sales of (Motor Spirit, Diesel Oil and Alcohol) Taxation Act, 1939 is a 'sales tax law' within the meaning of Section 2(i) of Central Sales Tax Act, 1956. The alcohol being taxable under the 1939 Act, payment of central sales tax on inter-State sale of alcohol was not exempted as per provisions of Section 8 (2-A) of the 1956 Act even though there was general exemption under section 4 of the 1948 Act. 2. The judgment of learned Single Judge in Oudh Sugar Mills Vs. Commissioner of Sales Tax 1987 U.P.T.C. 1034 does not lay down the correct law. The other three judgments of the learned Single Judges as noted above taking the same view following the judgment of Oudh Sugar Mills als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was paid by the Ex. U.P. purchase for the purchase of denatured spirit and special denatured spirit from the petitioner. Thus the person who is exporting the denatured spirit and special denatured spirit is not liable to pay the export pass fee on denatured spirit and special denatured spirit and the same is to be paid by the persons who purchase the same from the petitioner. The said amount of export pass fee cannot be included in the turnover of the petitioner." 6. In earlier Single Judge judgment in Commissioner of Trade Tax Vs. M/S Rampur Distillery and Chemicals Ltd. (supra), in para 7, the Court said: "7. So far as export pass fee is concerned, it is the liability of the exporter to pay while getting the export permit. De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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