https://www.taxtmi.com/caselaws?id=367373 Indian Made Foreign Liquor and rectified spirit manufactured in Madhya Pradesh remained excisable goods under the Madhya Pradesh Excise Act, 1915, so the State could not also subject the same goods to Commercial Tax or VAT under the State sales tax schedules. The court relied on earlier co-ordinate bench rulings and the statutory scheme in Section 25, read with Rules 12 and 13 of the Madhya Pradesh Foreign Liquor Rules, which showed that export duty or security requirements did not alter the goods' essential character. For the assessment years 2011-12 and 2012-13, that earlier interpretation governed, and the levy under Commercial Tax/VAT was held impermissible. en-us Mon, 02 Jul 2018 00:00:00 +0530 Wed, 19 Sep 2018 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367373 Indian Made Foreign Liquor and rectified spirit manufactured in Madhya Pradesh remained excisable goods under the Madhya Pradesh Excise Act, 1915, so the State could not also subject the same goods to Commercial Tax or VAT under the State sales tax schedules. The court relied on earlier co-ordinate bench rulings and the statutory scheme in Section 25, read with Rules 12 and 13 of the Madhya Pradesh Foreign Liquor Rules, which showed that export duty or security requirements did not alter the goods' essential character. For the assessment years 2011-12 and 2012-13, that earlier interpretation governed, and the levy under Commercial Tax/VAT was held impermissible. Case-Laws VAT and Sales Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367373