2014 (8) TMI 782

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....nd validity of the common impugned judgment and order passed in Revision Application Nos. 15 to 18 of 2008, by which the learned Tribunal, relying upon its earlier decision in the matter of M/s. Virumal Santumal passed in Revision Application Nos. 16 & 17 of 2009, holding that patasa, harda and sakaria are different forms of sugar, and therefore, they are required to be assessed, as if, they are sugar or fall in the category and entry of sugar and consequently the Tribunal has set aside the orders passed by the Assessing Officer, holding that these sales are not at part with the sale of sugar, and therefore, such sales are exempted from payment of income tax. 3. Heard, Shri. Jaymin Gandhi, learned AGP, appearing on behalf of the respecti....

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....e of the said entry. If this is clear, the goods can be ejected out of entry 86 only if conditions subject to which exemption is to be granted, are not satisfied. The condition is when levy and collection of additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, is not exempted on account of any exemption or drawback granted under that Act. If this condition is satisfied, it would not be open for the petitioner to deny the benefit of exemption to the respondent in terms of entry 86 of schedule-I to the GST Act. In the present case, it is not even the case of the petitioner that levy and collection of additional duty of excise under the Additional Duties of Excise (Goods of Special Importance....