Case Law Details
United Spirit Limited Vs State of U.P. (Allahabad High Court)
The Revenue contended that the petitioner has an alternate remedy of appeal to the Commercial Tax Tribunal. The petitioner already has gone to the appellate authority once, hence, petition should not be entertained
The petitioner is a manufacturer of Indian made foreign liquor. It was assessed to entry tax under the Uttar Pradesh Tax on Entry of Goods into Local Area Act, 2007. The Assessment order was challenged before the appellate commissioner. Against rejection of appeal, the petitioner filed a writ petition.
The petitioner contended that under the schedule to the Entry Tax Act of 2000, IMFL was a notified commodity. However, the said act was held to be ultra vires by the Hon’ble High Court of Allahabad. The state, via ordinance, introduced the 2007 Act retrospectively. However, the schedule of the 2007 Act did not contain IMFL. Hence, the entire proceedings is without jurisdiction.
The Revenue contended that the petitioner has an alternate remedy of appeal to the Commercial Tax Tribunal. The petitioner already has gone to the appellate authority once, hence, petition should not be entertained.
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