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TMI Blog2016 (10) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... iable 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.P. & Others [2016 (9) TMI 355 - MADHYA PRADESH HIGH COURT] apply where it was held that foreign liquor manufactured in the State of M.P. and exported to other State is an excisable article and even though it is exempted from payment of excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Board in the matter of imposing duty/tax on the petitioner under the M.P. VAT Act, 2002 or the M.P. Commercial Tax Act, 1994. In the present case, the petitioner is a manufacturer of IMFL/Rectified Spirit/Country Liquor and the question involved in the present case is as to whether by virtue of Entry No.18 to Schedule-I of the M.P. Commercial Tax Act, 1994 or Entry No.47 to Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured in the State of M.P. and exported to other State is an excisable article and even though it is exempted from payment of excise duty but being an excisable good on which the State Government may levy excise duty under the Excise Act, recovery of Commercial tax or VAT tax is not permissible. In the present appeal, be it IMFL or Rectified Spirit till amendment brought about in Entry No.47 to Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matters particularly with reference to Rectified Spirit. However, for the period in question as the goods are found to be not taxable in view of the law laid down in the case of Gwalior Alcobrew Pvt. Ltd. (supra), we are not inclined to go into all other questions canvassed in the appeal. They are left open to be considered, if required on a future date in an appropriate case. Resultantly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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