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TMI Blog2018 (9) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... visional Authority, Appellate Authority or the show cause notice and proceedings initiated thereon are quashed - Petition allowed. - W.P. No. 3244/2016, W.P. No. 3300/2016, W.P. No. 3301/2016 - - - Dated:- 2-7-2018 - Mr. Sanjay Yadav And Mr. Ashok Kumar Joshi JJ. For the Petitioner : Shri Puneet Agrawal, Ms. Purvi Sinha, Ms. Sonal Mittal, learned counsel For the Respondents : Shri Praveen Newaskar, learned Government Advocate JUDGEMENT At the outset it is submitted by learned counsel for the petitioner that the issue raised in batch of these writ petitions is as to the competency of the State and its functionaries to impose Commercial Tax/ Value Added Tax by virtue of Entry No. 18 to Schedule-I of the Madhya Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a duty of excise which is levied at the point of export of beer from M.P. to another State. It has been held in the aforesaid case after taking note of the provisions of Section 25 sub section (1) (b) and 1(e) of the M.P. Excise Act that when an excisable good manufactured within the State is subjected to duty at the point of its export outside M.P. the real nature of duty is not export duty but only excise duty and for upholding this preposition, reliance has been placed on the judgment of Supreme Court in the case of R. C. Jall Parsi (supra). We find that in the matter of export of liquor from the State of M.P. also certain export fees are paid and if we take note of Rule 12 of the M.P. Foreign Liquor Rule, we find that a detailed proced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... backdrop of various legal provisions as are detailed herein above, clearly shows that IMFL manufactured in Madhya Pradesh and sold outside the State, is an excisable artcle on which duty may or can be levied by the State but instead of levying duty the State has granted certain benefits or exemption on fulfillment of certain conditions and therefore, we have no hesitation to say that the provisions of entry 18 and 47 of Schedule I of the Commercial Tax Act and the VAT Act has to be interpreted by holding that the words used, namely, duty may be levied under the M.P. Excise Act clearly contemplates that Indian Made Foreign Liquor exported out of Madhya Pradesh is leviable to duty under the Excise Act, merely because the State Government is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese questions, various other questions have been raised in the 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 writ petition. They are left open to be considered, if required on a future date in an appropriate case. As all these petitions are liable to be allowed in view of issues decided by us in the case of Gwalior Alcobrew Pvt. Ltd. (supra), we allow all these petitions. The impugned action in the form of assessment order, order passed by the Revisional Authority, Appellate Authority or the Show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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