https://www.taxtmi.com/caselaws?id=152751 Esso solvents Nos. 3040 and 2445 were treated as petroleum but, lacking a flashing point below 76 F, they did not qualify as dangerous petroleum or petrol under the M.P. Sales of Motor Spirits Taxation Act, 1957; they therefore fell under Entry 39 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958. Esso solvent No. 1425 had a flashing point below 76 F, so it answered the definition of dangerous petroleum and petrol, and was brought within motor spirit by the inclusive statutory definition. The note states that where a commodity is expressly included within a taxing definition, the special levy applies without resort to the general descriptive test applicable to other items. en-us Mon, 04 Feb 1980 00:00:00 +0530 Tue, 09 Jul 2013 17:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152751 Esso solvents Nos. 3040 and 2445 were treated as petroleum but, lacking a flashing point below 76 F, they did not qualify as dangerous petroleum or petrol under the M.P. Sales of Motor Spirits Taxation Act, 1957; they therefore fell under Entry 39 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958. Esso solvent No. 1425 had a flashing point below 76 F, so it answered the definition of dangerous petroleum and petrol, and was brought within motor spirit by the inclusive statutory definition. The note states that where a commodity is expressly included within a taxing definition, the special levy applies without resort to the general descriptive test applicable to other items. Case-Laws VAT and Sales Tax Mon, 04 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152751