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TMI Blog2020 (10) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 for further consideration. - WRIT PETITION (ST.) NO.93652 OF 2020 - - - Dated:- 22-10-2020 - UJJAL BHUYAN ABHAY AHUJA, JJ. Mr. V. Sridharan, Senior Advocate with Mr. Sriram Sridharan, Mr. C.B. Thakar, Mr. Rahul Thakar i/by M/s C.B. Thakar Co. Advocates for the Petitioner. Ms. Neha Bhide, B Panel Counsel for the State. P.C.:- 1. Heard Mr.Sridharan, learned senior counsel for the petitioner; and Ms.Neha Bhide, learned AGP for the respondents/State. 2. Challenge made in this writ petition is to the notice dated 30th September, 2020 issued by the Joint Commissioner of State Tax, Kolhapur Division, Kolhapur addressed to the Manager, State Bank of India, Bund Garden Branch, Pune under Section 35 of the Maha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the 7th Schedule of the Constitution of India provides the legislative field for the States to legislate on levy of taxes on the sale of petroleum crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel and alcoholic liquor for human consumption but not including sale in the course of interstate trade or commerce or sale in the course of international trade or commerce of such goods. 8. It appears that following introduction of the GST regime a confusion arose about taxability of ENA/RS-whether it should be brought within the tax net of GST or Value Added Tax (VAT) should be levied. It is stated that this matter is now before the GST Council for taking a final decision. 9. In the meanwhile, State of Maharashtra c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture alcoholic liquor for human consumption. 11. Reliance has been placed on State of UP Vs. Vam Organic Chemicals Ltd., (2004)1 SCC 225 , where the Supreme Court restated the principle reiterated in State of UP Vs. Modi Distillery, (1995)5 SCC 753 that the State s power to levy excise duty was limited to alcoholic liquor for human consumption and that the State cannot legislate on industrial alcohol despite the fact that such industrial alcohol has the potential to be used to manufacture alcoholic liquor. 12. In paragraph 86 of the writ petition petitioner has made a statement that for the supply of ENA, GST @ 18% has been collected and deposited by the petitioner with the respondents which has been declared in the GST retu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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