Case Law Details
United Spirits Limited Vs State of U.P. (Allahabad High Court)
The Allahabad High Court recently held a significant hearing between United Spirits Limited and the State of U.P., resulting in an important ruling. The court ruled that Indian Made Foreign Liquor (IMFL) does not fall under the scope of the Reversed Entry Act of 2007, thereby setting aside an entry tax demand on United Spirits Limited.
The case revolved around the jurisdiction of the Entry Tax Act, 2000, specifically regarding IMFL. The counsel for United Spirits Limited argued that while the Act initially included IMFL in its schedule, the reintroduction of the Act in 2007 under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act left out IMFL from its schedule. Therefore, they contended that the proceedings initiated against the petitioner lacked jurisdiction. The High Court found merit in this argument, stating that the issue necessitates consideration.
This ruling could potentially have far-reaching effects, especially for companies dealing in IMFL. By excluding IMFL from the Reversed Entry Act of 2007, the Allahabad High Court has provided a clearer understanding of the legal intricacies surrounding the entry tax landscape.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
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