2016 (10) TMI 290

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.... Challenge in the present appeal filed under Sec. 53(2)(a) of the M.P. VAT Act, 2002 is against the order dated 1/3/2016 passed by the Appellate Board in the matter of imposing duty/tax on the petitioner under the M.P. VAT Act, 2002 or the M.P. Commercial Tax Act, 1994. In the present case, the petitioner is a manufacturer of IMFL/Rectified Spirit/Country Liquor and the question involved in t....

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....Division Bench of this Court has held in the aforesaid case after detailed analysis of various judgments that foreign liquor manufactured in the State of M.P. and exported to other State is an excisable article and even though it is exempted from payment of excise duty but being an excisable good on which the State Government may levy excise duty under the Excise Act, recovery of Commercial tax or....

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....shed and we have no hesitation in doing so. However, apart from these questions, various other questions have been raised in the matters particularly with reference to Rectified Spirit. However, for the period in question as the goods are found to be not taxable in view of the law laid down in the case of Gwalior Alcobrew Pvt. Ltd.(supra), we are not inclined to go into all other questions canvass....