1997 (7) TMI 636

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....ring of rectified and denatured spirit under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939. The levy of tax on the alcohol as defined under the said Act is on the first purchaser and there is no tax leviable under the said Act of 1939 on the manufacturer of denatured and rectified spirit. As such no taxable liability arises on the manufacturer of denatured a....

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....pirit. The aforesaid view has been reiterated by this Court in two other decisions reported in [1987] 66 STC 274; 1987 UPTC 1034 (Oudh Sugar Mills Ltd. v. Commissioner of Sales Tax) as well as 1997 UPTC 173 (Commissioner of Sales Tax, Lucknow v. Awadh Sugar Mills, Sitapur). 3.. On consideration of the aforesaid decisions I have no manner of doubt that no tax is leviable or duty is leviable on t....

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....el Sri K.M. Sahai, appearing for the State Government that in view of the aforesaid amendment, tax can be imposed on the alcohol including denatured and rectified spirit. 6.. However, my attention has been drawn by Sri Bharatji Agrawal, appearing for the revisionist to the provisions of section 3-A of the Act whereby it is made clear that the said provision will come into effect only when the S....