https://www.taxtmi.com/caselaws?id=104091 The Supreme Court of India applied the statutory meaning of "petrol" under the Kerala General Sales Tax Act, 1963 and held that special boiling point spirit and shell hexane, both admitted to be dangerous petroleum products with a flash point below 24.4 C, fell within item 57B of Schedule I. The Court held that the entry was not confined to motor fuel or substances used in combustion engines, and that the ordinary statutory meaning of the defined commodity controlled unless the context clearly required a narrower reading. The substances were therefore liable to single-point taxation under item 57B. en-us Thu, 31 Oct 1996 00:00:00 +0530 Wed, 04 Sep 2013 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104091 The Supreme Court of India applied the statutory meaning of "petrol" under the Kerala General Sales Tax Act, 1963 and held that special boiling point spirit and shell hexane, both admitted to be dangerous petroleum products with a flash point below 24.4 C, fell within item 57B of Schedule I. The Court held that the entry was not confined to motor fuel or substances used in combustion engines, and that the ordinary statutory meaning of the defined commodity controlled unless the context clearly required a narrower reading. The substances were therefore liable to single-point taxation under item 57B. Case-Laws VAT and Sales Tax Thu, 31 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104091