https://www.taxtmi.com/caselaws?id=333188 IMFL and rectified spirit were held not liable to commercial tax or VAT for the period before 1.4.2013 merely because they were excisable articles under the M.P. Excise Act. The Court applied the legal position from the connected leading judgment and found that the relevant schedule entries under the M.P. Commercial Tax Act, 1994 and the M.P. VAT Act, 2002 did not support levy for that period. The challenged assessment, revisional, appellate and show cause proceedings were therefore unsustainable and were quashed for the pre-1.4.2013 period. The Court left other issues concerning rectified spirit open for future cases. en-us Fri, 26 Aug 2016 00:00:00 +0530 Thu, 06 Oct 2016 12:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333188 IMFL and rectified spirit were held not liable to commercial tax or VAT for the period before 1.4.2013 merely because they were excisable articles under the M.P. Excise Act. The Court applied the legal position from the connected leading judgment and found that the relevant schedule entries under the M.P. Commercial Tax Act, 1994 and the M.P. VAT Act, 2002 did not support levy for that period. The challenged assessment, revisional, appellate and show cause proceedings were therefore unsustainable and were quashed for the pre-1.4.2013 period. The Court left other issues concerning rectified spirit open for future cases. Case-Laws VAT and Sales Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333188