https://www.taxtmi.com/caselaws?id=332094 IMFL manufactured in Madhya Pradesh and exported outside the State was treated as falling within the exemption entries in the M.P. Commercial Tax Act, 1994 and the M.P. VAT Act, 2002 because those entries cover goods on which duty is or may be levied under the M.P. Excise Act, 1915. The Court reasoned that dutiability depends on the State's power to levy excise duty, not on whether duty is actually collected, and that export-related mechanisms such as bonds, security, or refund do not change that character. It also noted that an alternate statutory remedy does not preclude writ jurisdiction where the levy itself is contrary to law, so the reassessment notice, reassessment order, and revisional order were quashed. en-us Fri, 26 Aug 2016 00:00:00 +0530 Mon, 29 Aug 2016 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332094 IMFL manufactured in Madhya Pradesh and exported outside the State was treated as falling within the exemption entries in the M.P. Commercial Tax Act, 1994 and the M.P. VAT Act, 2002 because those entries cover goods on which duty is or may be levied under the M.P. Excise Act, 1915. The Court reasoned that dutiability depends on the State's power to levy excise duty, not on whether duty is actually collected, and that export-related mechanisms such as bonds, security, or refund do not change that character. It also noted that an alternate statutory remedy does not preclude writ jurisdiction where the levy itself is contrary to law, so the reassessment notice, reassessment order, and revisional order were quashed. Case-Laws VAT and Sales Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332094