https://www.taxtmi.com/caselaws?id=127904 A taxing entry that adopts a statutory definition together with its proviso is governed by the definition as extended by any valid notification issued under that proviso. On that basis, liquid medicinal preparations containing self-generated alcohol produced by fermentation were treated as foreign liquor for purposes of the Bombay Sales Tax Ordinance. The schedule did not create an independent meaning of foreign liquor; it incorporated the meaning from the prohibition statute and the notified extension, bringing the goods within the taxable description. en-us Thu, 09 Jul 1959 00:00:00 +0530 Fri, 22 Mar 2013 17:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127904 A taxing entry that adopts a statutory definition together with its proviso is governed by the definition as extended by any valid notification issued under that proviso. On that basis, liquid medicinal preparations containing self-generated alcohol produced by fermentation were treated as foreign liquor for purposes of the Bombay Sales Tax Ordinance. The schedule did not create an independent meaning of foreign liquor; it incorporated the meaning from the prohibition statute and the notified extension, bringing the goods within the taxable description. Case-Laws VAT and Sales Tax Thu, 09 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127904