https://www.taxtmi.com/caselaws?id=151093 Turnover on liquor brought from Sikkim was held not to fall under item 70(a) of the Tamil Nadu General Sales Tax Act because that higher rate applied only where the goods were foreign liquor, imported from foreign countries, and dealt with under customs law or a corresponding customs framework. The liquor was manufactured in Sikkim and treated as Indian-made foreign liquor, and the treaty arrangement for Sikkim meant the goods were not subject to the customs treatment required by item 70(a). The 24 per cent levy was therefore set aside, and the turnover was taxable only at 12 per cent under item 70(b). en-us Thu, 10 Apr 1975 00:00:00 +0530 Thu, 30 May 2013 13:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151093 Turnover on liquor brought from Sikkim was held not to fall under item 70(a) of the Tamil Nadu General Sales Tax Act because that higher rate applied only where the goods were foreign liquor, imported from foreign countries, and dealt with under customs law or a corresponding customs framework. The liquor was manufactured in Sikkim and treated as Indian-made foreign liquor, and the treaty arrangement for Sikkim meant the goods were not subject to the customs treatment required by item 70(a). The 24 per cent levy was therefore set aside, and the turnover was taxable only at 12 per cent under item 70(b). Case-Laws VAT and Sales Tax Thu, 10 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151093