Court No. - 3
Case :- WRIT TAX No. - 395 of 2021 Petitioner :- M/S Radico Khaitan Limited Respondent :- Deputy Commissioner Commercial Tax Sector-1, Rampur And 3 Others Counsel for Petitioner :- Suyash Agarwal,Rakesh Ranjan Agrawal (Senior Adv.) Counsel for Respondent :- C.S.C.
Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Heard Shri Rakesh Ranjan Agarwal, Senior Advocate, assisted by Shri Suyash Agarwal, learned counsel for the petitioner and Shri Manu Ghildyal, learned counsel for the revenue.
The petitioner manufactures Extra Neutral Alcohol (ENA). It has challenged the show cause notice dated 18.06.2021 issued by respondent no.1 - Deputy Commissioner, Commercial Tax, Sector -1, Rampur, imposing VAT @ 32.5% under Entry No.1 of Schedule-IV of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as the Act), on the intra-state supply of ENA to manufactures of liquor for human consumption. Also, challenge has been raised to certain communication issued by respondent no.2 - Additional Commissioner Grade-1, Commercial Tax Ram Ganga Vihar Phase-2, Moradabad, dated 11.6.2021 to his sub- ordinate authorities, to the same effect. By amendment allowed, a prayer has been added seeking quashing of the assessment order dated 29.6.2021 passed by respondent no.1, for the A.Y. 2017-18, under Section 28(2)(ii) of the Act taxing the sale of ENA to manufacture liquor for human consumption, at the rate of 32.5%, under Entry No.1 of Schedule-IV of the Act.
At the outset, learned counsel for the parties submit that the controversy involved in the present petition has been dealt with and decided by judgement dated 28.9.2021 in Writ Tax No. 378 of 2021 (M/s Jain Distillery Private Limited Vs. State of U.P. & 5 Ors.) and connected matters.
In view of the identical fact and issues involved in Writ Tax No. 378 of 2021, the present writ petition is also allowed, on the same terms. Consequently, the show cause notice dated 18.6.2021, communication dated 11.6.2021 and assessment order dated 29.6.2021 are quashed.
Order Date :- 25.10.2021 Prakhar