https://www.taxtmi.com/caselaws?id=151022 Denatured spirit was held not to fall within Serial No. 12 of the tax-free goods schedule under the Orissa Sales Tax Act because the listed items were beverage or intoxicant goods, and exemption entries must be construed by popular or commercial meaning. In the absence of a statutory definition, meanings from the Bihar and Orissa Excise Act, 1915 or the Orissa Prohibition Act, 1956 could not be imported into the sales tax exemption. On ordinary parlance, denatured spirit is used for painting and varnishing rather than for consumption, so it was outside the exemption entry. en-us Thu, 26 Sep 1974 00:00:00 +0530 Mon, 27 May 2013 15:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151022 Denatured spirit was held not to fall within Serial No. 12 of the tax-free goods schedule under the Orissa Sales Tax Act because the listed items were beverage or intoxicant goods, and exemption entries must be construed by popular or commercial meaning. In the absence of a statutory definition, meanings from the Bihar and Orissa Excise Act, 1915 or the Orissa Prohibition Act, 1956 could not be imported into the sales tax exemption. On ordinary parlance, denatured spirit is used for painting and varnishing rather than for consumption, so it was outside the exemption entry. Case-Laws VAT and Sales Tax Thu, 26 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151022