https://www.taxtmi.com/caselaws?id=152072 Special boiling point spirit and shell hexane fall outside the single-point tax entry for the specially defined brand of petrol under item 57B. The statutory definition of motor spirit is inclusive and covers petrol generally, whereas the special definition and corresponding schedule entry are confined to petrol with a flash point below 24.4 degrees centigrade. Goods not meeting that special description remain subject to the multi-point taxation scheme under section 5(1)(ii). Where classification provisions permit two genuine interpretations, the interpretation favourable to the assessee applies. en-us Fri, 13 Jan 1978 00:00:00 +0530 Mon, 24 Jun 2013 14:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152072 Special boiling point spirit and shell hexane fall outside the single-point tax entry for the specially defined brand of petrol under item 57B. The statutory definition of motor spirit is inclusive and covers petrol generally, whereas the special definition and corresponding schedule entry are confined to petrol with a flash point below 24.4 degrees centigrade. Goods not meeting that special description remain subject to the multi-point taxation scheme under section 5(1)(ii). Where classification provisions permit two genuine interpretations, the interpretation favourable to the assessee applies. Case-Laws VAT and Sales Tax Fri, 13 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152072