2018 (9) TMI 1109

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....f Entry No. 18 to Schedule-I of the Madhya Pradesh Commercial Tax Act, 1994 or Entry No. 47 to Schedule-I of the Madhya Pradesh Value Added Tax Act, 2002 on Indian Made Foreign Liquor / Rectified Spirit, an excisable article under Madhya Pradesh Excise Act, 1915, has been answered against the Revenue and in favour of the petitioner by Co-ordinate Bench of this Court in Writ Petition No. 2366/2016 [Gwalior Alcobrew Pvt. Ltd. State of Madhya Pradesh], wherein it is held:- "21. In the case of Lilasons Breweries Pvt. Ltd. (supra), a Division Bench of this Court took note of Section 25 of the M.P. Excise Act and held that there cannot be any dispute to the effect that the State is not entitled to charge duty of customs including export duty wh....

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....Liquor Rule, we find that a detailed procedure laid down for export of foreign liquor. Under this Rule the exporter is required to deposit the prescribed duty leviable on the full quantity of foreign liquor or in alternate furnish a bank guarantee for an equal amount from a local branch of a Nationalized Bank or execute a bond in Form FL23. It is only after payment of this duty or guarantee for payment of duty by way of security that export is permitted and after the export is affected and duty paid in the State where the material is exported, refund can be claimed by producing a verification report with regard to consignment having paid duty in the exported State. It is therefore, clear from a complete reading of the statutory provisions a....

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....ct, merely because the State Government is not levying any duty or is granting certain exemption or concession it cannot be said that it is not a excisable good on which duty is not levied. It is a good on which duty is leviable and once it becomes a excisable good on which duty is leviable, it comes within the category of tax free good as provided under Section 15 and 16 of the Commercial Tax Act and the VAT Act and imposition of duty under the Commercial Tax Act and VAT Act is clearly impermissible." And in Writ Petition No. 2367/2016 [M/s Gwalior Alcobrew Pvt. Ltd. Vs. State of M.P. & Others] and batch of petitions decided on 26/08/2016, wherein it is held:- "2. .......... We find that in all these petitions be it IMFL or Rectified Sp....