TaxTMI 
TaxTMI 
2014 (3) TMI 570
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....stions 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 turn over of the....
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.... 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 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 sa....
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.... 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 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 receive....
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.... 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 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 pay....