2014 (3) TMI 608

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....garwal ORDER 1. Following 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 ....

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....r 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 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 l....

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....8. 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 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....

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.... 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 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 ....