https://www.taxtmi.com/caselaws?id=102813 For octroi classification, the decisive factor is the nature of the goods at the time of entry into municipal limits, and entries in the schedule must be read in their ordinary and common sense. Rectified spirit, though capable of later use in liquor manufacture, does not ordinarily fall within foreign imported liquor or wine merely because of possible future use. It is properly classified under the separate entry for methylated, denatured and rectified spirit, which attracted the lower rate. The higher municipal levy applicable to liquor and wine was therefore not sustainable, and the challenge to that classification succeeded. en-us Tue, 02 Feb 1988 00:00:00 +0530 Tue, 10 Sep 2013 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102813 For octroi classification, the decisive factor is the nature of the goods at the time of entry into municipal limits, and entries in the schedule must be read in their ordinary and common sense. Rectified spirit, though capable of later use in liquor manufacture, does not ordinarily fall within foreign imported liquor or wine merely because of possible future use. It is properly classified under the separate entry for methylated, denatured and rectified spirit, which attracted the lower rate. The higher municipal levy applicable to liquor and wine was therefore not sustainable, and the challenge to that classification succeeded. Case-Laws VAT and Sales Tax Tue, 02 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102813