2021 (11) TMI 171

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..... ORDER 1. Mr Mohd Atif and Mr Gaurav Gautam, Advocates, have filed appearance on behalf of the petitioners. 2. Heard Mr V.K. Upadhaya, learned Senior Advocate assisted by Mr Mohd Atif along with Gaurav Gautam, Advocates, for the petitioners and learned Standing Counsel for the State. Re Civil Misc. (Amendment) Application No.6 of 2020 3. By means of the present amendment application, amendme....

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....ain Extra Neutral Alcohol, on transit loss suffered in the transportation of Grain Extra Neutral Alcohol, after 01.07.2017 i.e. after enforcement of the UPGST Act 2017 and the Central GST Act 2017 as a consequence of the 101st Constitution Amendment. 10. In the context of similar Constitutional provisions, we have dealt with the controversy obtaining on the imposition of VAT on Extra Neutral Alco....

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....lowing terms: "73. Consequently, all the writ petitions deserve to be allowed. It is declared, the State lost its legislative competence to enact laws, to impose tax on sales of ENA, upon the enactment of the 101st Constitution Amendment. Consequently, and upon considering Section 174(1)(i) of UPGST Act, 2017, the impugned Notification dated 17.12.2019, insofar as it seeks to impose UPVAT on ENA....

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....ries Ltd. Vs State of U.P. & Others 2005 (3) AWC 2545, it had been held if the State has no power to levy excise duty by whatever name called on rectified spirit as it is not a potable liquor, the State cannot claim to have legislative competence to levy excise duty by giving it another name. Also, it may be noted, no private law between the parties arising from a contract may override or negate t....