2016 (10) TMI 208

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....SH HIGH COURT - TMI<br>MADHYA PRADESH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 26-8-2016<br>W.P. No. 6655/2015 etc. - -<br>CST, VAT & Sales Tax<br>Rajendra Menon (ACJ) And Anurag Shrivastava, JJ. For the Petitioner : R. K. Khanna, learned Senior Counsel with Shri Puneet Agrawal, Shri Sameer Kumar Shrivastava and Shri Parvez Bapuna; Shri Kavin Gulati, Senior Counsel with Shri ....

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....8/2016, W.P. No. 7560/2016, W.P. No. 7562/2016, W.P. No. 7563/2016, W.P. No. 7564/2016, W.P. No. 7565/2016, W.P. No. 8561/2015, W.P. No. 2371/2016, W.P. No. 2374/2016, W.P. No. 2378/2016, W.P. No. 2379/2016, W.P. No. 2399/2016, W.P. No. 2408/2016, W.P. No. 2416/2016, W.P. No. 3625/2016, W.P. No. 10256/2016, W.P. No. 10258/2016, W.P. No. 10260/2016, W.P. No. 10261/2016 Rajendra Menon, ACJ. Ch....

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....ured product i.e. IMFL or Rectified Spirit being an excisable article is liable to be taxed under the Commercial Tax Act, 1994 or the VAT Act, 2002 as the case may be. According to the petitioners the product in question i.e. Indian Made Foreign Liquor and Rectified Spirit being an excisable article under the M.P. Excise Act, it is exempted from payment of duty or tax under the Commercial Tax Act ....

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.... the principles laid down by us in the case of Gwalior Alcobrew Pvt. Ltd. (supra) will apply. After 1.4.2013 the question of imposition of duty/ tax with regard to Rectified Spirit may be different. But in all these cases as the assessment year is prior to 1.4.2013, the principles laid down in the case of Gwalior Alcobrew Pvt. Ltd. (supra) will squarely apply and therefore, on this ground alone....