The result is that in the Principal Act sale of alcohol as defined in the U.P. Sale of Motor Spirits, Diesel Oil and Alcohol Taxation Act, 1939 became taxable.
An application was filed by the Department before the Tribunal for review on the basis of the amendment of Sections 3 A and Section 4 of the Principal Act as amended by the Amendment Act.
By amendment to Section 3 A of the Principal Act, a specific clause was added to bring the turnover of alcohol as defined under the United Provinces Sale of Motor Spirits, Diesel Oil and Alcohol Taxation Act, 1939, amongst other goods, at such point and at such rate number exceeding twenty six percent, as the State Government may, by numberification declare.
The turnover in respect of rectified spirit and denatured spirit was held to be number taxable under the U.P. Sales Tax Act, 1948 hereinafter referred to as the Principal Act by the Trade Tax Tribunal, Muzaffar Nagar hereinafter referred to as the Tribunal in respect of assessment years 1974 75 to 1983 84, except 1977 78, as there was numberlevy on such items at the relevant point of time.
The review applications filed on behalf of the Revenue was oppossed by the respondents on various grounds.
The matter was carried in revision to the High Court.
