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VIVEK RUSIA, ANIL VERMA
GREAT GALLEON VENTURES LTD. , INDORE – Appellant
Versus
DEPUTY COMMISSIONER OF COMMERCIAL TAX, INDORE – Respondent
ORDER VIVEK RUSIA, J. : – Regard being had to the similitude in the controversy involved in the present cases, with the joint request of the parties, matters are analogously heard and being decided by this common order. Facts are being taken from VATA No. 43/2020.
The appellant has filed this Value Added Tax Appeal under section 13 of the Madhya Pradesh Entry Tax Act, 1976 read with section 53 of the MADHYA PRADESH VALUE ADDED TAX ACT , 2002 against (i) assessment order dated 29-10-2015 passed by the Assessing Officer in Proceeding No. 52/2014/Entry tax pertaining to assessment year 2013–14 (ii) order dated 2-11-2016 passed by the Additional Commissioner and Appellate Authority, Commercial Tax, Indore in First Appeal No. 293/Entry tax/2015 and (iii) order dated 25-6-2020 passed by the Madhya Pradesh Commercial Tax Appellate Board, Indore in Second Appeal No. A/442/CTAB/IND/16 disallowing the claim of exemption of entry tax on rectified spirit to the tune of Rs. 15,26,36,500/- and imposing an interest amounting to Rs. 1,66,447/-.
2. The facts of the case in short are as under : –
2.1. The appellant is a company registered under the provisions of the Companies Act, 1956 and is engag
Advocates appeared :For the Appellant : Vashistha Narayan Dubey For the Respondent : Manish Nair
The State had no legislative competence to levy Excise Duty on rectified spirit not fit for human consumption, and the imposition of Excise Duty on presumptive production of liquor was ultra vires to....
The demand for excise duty on the designated quantum of rectified spirit was found to be a contractual obligation rather than genuine excise duty, ruling that contractors could not evade payment desp....
The classification of beverages under VAT must align with common understanding; 'Sharbat Rooh Afza' qualifies as a fruit drink under Entry 103 based on its essential character.
State is only empowered to levy excise duty on alcoholic liquor for human consumption – State has no power to levy excise duty on wastage of liquor after distillation.
Alcohol is inherently a noxious substance that is prone to misuse affecting public health at large – Entry 8 covers alcohol that could be used noxiously to detriment of public health – State Legislat....
The court affirmed that classification of goods as used primarily for manufacturing triggers enhanced entry tax rates under applicable provisions of the Entry Tax Act.
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