2014 (3) TMI 441

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....wing two questions of law are involved in this matter, which have been pressed by learned Standing Counsel: (i) Whether the Tribunal was justified in exempting inter-State sales of Rectified Spirit and Denatured Spirit along with export duty? (ii) Whether the export pass fee payable by Ex. U.P. purchaser on purchase of Denatured Spirit from Distillery is liable to be included in the taxable ....

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....der section 4 of the 1948 Act. 2. The judgment of learned Single Judge in Oudh Sugar Mills Vs. Commissioner of Sales Tax 1987 U.P.T.C. 1034 does not lay down the correct law. The other three judgments of the learned Single Judges as noted above taking the same view following the judgment of Oudh Sugar Mills also for the same reasons are disapproved. 3. The Tribunal fell in error in taking th....

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....d not of the distillery from where denatured spirit and special denatured spirit were exported. The amount of export pass fee, which is paid by the Ex. U.P. purchaser, cannot be treated as part of the turnover of the petitioner's company. Since it has neither received nor it was receivable by the petitioner in respect of the sales of denatured spirit and special denatured spirit and it cannot ....

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....(supra), in para 7, the Court said: "7. So far as export pass fee is concerned, it is the liability of the exporter to pay while getting the export permit. Dealer has neither realised the export pass fee from its customer nor it was paid by it, there was no liability of payment of export pass fee on the dealer under the Excise Act. In these circumstances, there was no question of treating the e....