- (1.) This is a revision under Section 11 of the U.P. Trade Tax Act, 1948 (called "the Act", for short) against the order of the Tribunal dated November 22, 2006 relating to the assessment year 2002-03,
(2.) The applicant is a public limited company incorporated under the Indian Companies Act, 1956 (called "the 1956 Act", for brevity). It is registered under the Act and under the Central Sales Tax Act (hereinafter referred to as, "the Central Act") and is carrying on the business of manufacture and sales of sugar, molasses, rectified spirit, denatured spirit, extra neutral alcohol, country liquor and Indian-made foreign liquor.
(3.) In the present revision the dispute relates to the levy of tax on the turnover of extra neutral alcohol (ENA). The claim of the applicant is that ENA is "alcohol" and is liable to tax under the United Provinces Sale of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 (called "the 1939 Act", for short) as amended by the U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation (Amendment) Act, 2001 (to be called as, "the 2001 Act", for short) and the applicant has paid the tax under the aforesaid 2001 Act. Therefore, in view of the Notification No. KA.NI.-2-1161/XI-9 (58)/98- U.P. Act-15-48-Order-2000 dated April 10, 2000, issued by the State Government in exercise of power under Section 5 of the Act, a rebate of full amount of tax levied under the Act is to be allowed on submission of the declaration to the assessing authority that the tax has been levied or is leviable on the sale of such goods under the 1939 Act. The applicant has furnished the declaration, as contemplated under the notification, before the assessing authority and, therefore, entitled for the rebate of the full tax on the sale of ENA.;