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TMI Blog2014 (3) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... ured 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. - decided in favor of assessee. - Sales/Trade Tax Revision No. - 939 of 1996 - - - Dated:- 4-3-2014 - Hon'ble Sudhir Agarwal,JJ. For the Applicant : C. S. C. For the Respondent : B. Agarwal,P. Agarwal ORDER 1. Following two questions of law are involved in this matter, which have been pressed by learned Standing Counsel: (i) Whether the Tribunal was justified in exempting inter-State sales of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same reasons are disapproved. 3. The Tribunal fell in error in taking the view that assessee was not liable for payment of central sales tax on the inter-State sale of alcohol. The orders of the Tribunal impugned in these revisions are hereby set aside. 3. In view thereof, Question No. 1 is answered against Assessee and in favour of Revenue. 4. So far as Question No. 2 is concerned, it is also covered by a Division Bench judgment of this Court in Hindustan Sugar Mills Ltd. Kheri Vs. State of U.P. and another 2007 U.P.T.C. 622 and earlier Single Judge judgment of this Court in Commissioner of Trade Tax Vs. M/S Rampur Distillery and Chemicals Ltd. Rampur 2005 U.P.T.C. 538. 5. In Hindustan Sugar Mills Ltd. (supra) in para 11 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither realised the export pass fee from its customer nor it was paid by it, there was no liability of payment of export pass fee on the dealer under the Excise Act. In these circumstances, there was no question of treating the export pass fee as part of the turnover. First appellate authority as well as Tribunal have rightly deleted the addition. I do not find any error in the order of the Tribunal which requires no inference by this Court. 7. In view of above, Question No. 2 is answered in favour of Assessee and against Revenue. 8. In the result, the Revision is partly allowed. The judgment of Tribunal, impugned in this Revision, to the extent as above, is hereby set aside. The matter is remanded to Tribunal to pass consequential or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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