https://www.taxtmi.com/caselaws?id=333270 IMFL and rectified spirit were treated as not liable to commercial tax or VAT for the period before 01.04.2013, because the governing entry in Schedule-I of the M.P. VAT Act had not yet been amended. The Court followed its earlier view on similar excisable goods and applied the principle that, for the pre-amendment period, recovery of commercial tax or VAT on such goods was not permissible. The impugned assessment and connected proceedings were quashed. en-us Fri, 09 Sep 2016 00:00:00 +0530 Mon, 17 Oct 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333270 IMFL and rectified spirit were treated as not liable to commercial tax or VAT for the period before 01.04.2013, because the governing entry in Schedule-I of the M.P. VAT Act had not yet been amended. The Court followed its earlier view on similar excisable goods and applied the principle that, for the pre-amendment period, recovery of commercial tax or VAT on such goods was not permissible. The impugned assessment and connected proceedings were quashed. Case-Laws VAT and Sales Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333270