2015 (9) TMI 254

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....nding Counsel for the State of Uttarakhand / revisionist. Ms. Puja Banga, Advocate for the respondent. JUDGMENT The subject matters of these two Revision Applications are identical and, accordingly, they are dealt with together. The assessee, in the instant case, is a Government Company. It, amongst others, sells country made liquor. In relation to sale of country made liquor for the Asse....

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....ing had held so and finding that there is no dispute that country made liquor was not taxable during the relevant time, and that, the sale price fixed by the Excise Authority did not include any sales tax amount, the Tribunal allowed the prayer of refund as was made by the assessee. 2. In the Revision Application, the Sales Tax Department is contending that the Tribunal did not take notice of S....