TaxTMI 
TaxTMI 
2019 (2) TMI 1015
X X X X Extracts X X X X
X X X X Extracts X X X X
....% and rectified spirit at 20% on purchases. That the petitioner has been purchasing ethyl alcohol from 1997-1998 onwards. He has been paying the tax at the rate of 20% on the said commodity. Therefore, the petitioner addressed a letter to the respondent - the Commissioner of Commercial Tax Department, stating that ethyl alcohol and rectified spirit are one and the same composition and therefore the tax paid in excess of 10% requires to be refunded. Nothing came of it. Thereafter, the instant writ petition was filed seeking for a declaration that the respondent has no authority to collect the tax amount at 20% on rectified spirit since the rectified spirit and ethyl alcohol are one and the same and sought for the following reliefs:- "(a) de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....les Act introduced by Act 15 of 1988 with effect from 1.4.1988 as unconstitutional and ultra vires the powers of the State Legislature and strike down the same so far petitioner is concerned. (b) Issue a writ of mandamus to the Government of Karnataka and its concerned Departments, the respondents herein, to refund all taxes collected by the respondents from the petitioner from the date of its manufacturing activity in the year 1997 as detailed in Annexure-B with interest at 24% per annum and pass such other orders as this Hon'ble Court deem met in the interests of justice." The respondent - State entered appearance and filed their statement of objections. They contend that ethyl alcohol and rectified spirit are two different commodities.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....facturer of alcohol fit for human consumption. Hence, he is entitled for a refund of 10% of the tax. The same is disputed by the learned Government Advocate by placing reliance on the statement of objections. He pleads that both the commodities are different. Therefore, there is a differential rate of tax. Under these circumstances, no interference is called for. 3. Heard learned counsels. The primary contention of the appellant is that ethyl alcohol and rectified spirit are one and the same. In support of his case he relies on the Judgment of the Hon'ble Supreme Court in the case of SYNTHETIC CHEMICALS vs. STATE OF U.P reported in 1990 SC 1927 with reference to para-73. Therein the Hon'ble Supreme Court held that by common standar....