2014 (3) TMI 444

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....RDER 1. Following three 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 includ....

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.... Taxation Act, 1939 is a 'sales tax law' within the meaning of Section 2(i) of Central Sales Tax Act, 1956. The alcohol being taxable under the 1939 Act, payment of central sales tax on inter-State sale of alcohol was not exempted as per provisions of Section 8 (2-A) of the 1956 Act even though there was general exemption under section 4 of the 1948 Act. 2. The judgment of learned Singl....

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.... and earlier Single Judge judgment of this Court in Commissioner of Trade Tax Vs. M/S Rampur Distillery and Chemicals Ltd. Rampur 2005 U.P.T.C. 538. 5. In Hindustan Sugar Mills Ltd. (supra) in para 11 and 12 of judgment, this Court said as under: "11. The liability for payment of export pass fee is that of the Ex. purchaser and not of the distillery from where denatured spirit and special de....

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....denatured spirit and special denatured spirit and the same is to be paid by the persons who purchase the same from the petitioner. The said amount of export pass fee cannot be included in the turnover of the petitioner." 6. In earlier Single Judge judgment in Commissioner of Trade Tax Vs. M/S Rampur Distillery and Chemicals Ltd. (supra), in para 7, the Court said: "7. So far as export pass f....