9911796707
TMI Blog2016 (10) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... ESH HIGH COURT - TMI X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2016, W.P. No. 7563/2016, W.P. No. 7564/2016, W.P. No. 7565/2016, W.P. No. 8561/2015, W.P. No. 2371/2016, W.P. No. 2374/2016, W.P. No. 2378/2016, W.P. No. 2379/2016, W.P. No. 2399/2016, W.P. No. 2408/2016, W.P. No. 2416/2016, W.P. No. 3625/2016, W.P. No. 10256/2016, W.P. No. 10258/2016, W.P. No. 10260/2016, W.P. No. 10261/2016 Rajendra Menon, ACJ. Challenge in all these petitions filed under A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng an excisable article is liable to be taxed under the Commercial Tax Act, 1994 or the VAT Act, 2002 as the case may be. According to the petitioners 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gwalior Alcobrew Pvt. Ltd. (supra) will apply. After 1.4.2013 the question of imposition of duty/ tax with regard to Rectified Spirit may be different. But in all these cases as the assessment year is prior to 1.4.2013, the principles laid down in the case of Gwalior Alcobrew Pvt. Ltd. (supra) will squarely apply and therefore, on this ground alone, all these petitions are required to be allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
