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of <h1>Court denies sales tax exemption for French Polish under Madras GST Act. Gallonage fee on denatured spirit not exempt.</h1> <h3>Shri Shaila Industrial and Spiritual Colony Charities Versus State of Kerala</h3> Shri Shaila Industrial and Spiritual Colony Charities Versus State of Kerala - [1958] 9 STC 12 (Ker) The petitioner sought sales tax exemption for French Polish under the Madras General Sales Tax Act, 1939. The court ruled that the gallonage fee on denatured spirit does not exempt French Polish from sales tax. The petition was dismissed. (Case: 1957 (9) TMI 36 - KERALA HIGH COURT)
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