https://www.taxtmi.com/caselaws?id=150959 A sales tax exemption schedule may validly narrow the exempt class by redefining the goods in the exempting column itself; it is not necessary to place the excluded goods in the second-column exceptions, and the amendment was upheld. Beer manufactured in India was also treated as falling within "Indian-made foreign liquor" for the relevant assessment year because the excise law treated beer as liquor and as foreign liquor for excise purposes. The later amendment was regarded as clarificatory, and the contrary Mysore-based view was distinguished on the basis of a different statutory definition. The sales tax challenge accordingly failed. en-us Thu, 09 May 1974 00:00:00 +0530 Sat, 25 May 2013 11:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150959 A sales tax exemption schedule may validly narrow the exempt class by redefining the goods in the exempting column itself; it is not necessary to place the excluded goods in the second-column exceptions, and the amendment was upheld. Beer manufactured in India was also treated as falling within "Indian-made foreign liquor" for the relevant assessment year because the excise law treated beer as liquor and as foreign liquor for excise purposes. The later amendment was regarded as clarificatory, and the contrary Mysore-based view was distinguished on the basis of a different statutory definition. The sales tax challenge accordingly failed. Case-Laws VAT and Sales Tax Thu, 09 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150959