https://www.taxtmi.com/caselaws?id=152751 Taxability of Esso solvents depended on their flash point and the inclusive definition of petrol and motor spirit. Solvents Nos. 3040 and 2445, although petroleum, did not have a flash point below seventy-six degrees Fahrenheit and therefore were not dangerous petroleum, petrol, or motor spirit. They remained taxable under the general sales tax entry because its exclusion applied only to goods liable under the Motor Spirits Act. Solvent No. 1425 had a flash point below that threshold, qualified as dangerous petroleum and petrol, and was included within motor spirit; it was therefore subject to the special motor-spirits levy rather than the general sales tax entry. 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 Taxability of Esso solvents depended on their flash point and the inclusive definition of petrol and motor spirit. Solvents Nos. 3040 and 2445, although petroleum, did not have a flash point below seventy-six degrees Fahrenheit and therefore were not dangerous petroleum, petrol, or motor spirit. They remained taxable under the general sales tax entry because its exclusion applied only to goods liable under the Motor Spirits Act. Solvent No. 1425 had a flash point below that threshold, qualified as dangerous petroleum and petrol, and was included within motor spirit; it was therefore subject to the special motor-spirits levy rather than the general sales tax entry. Case-Laws VAT and Sales Tax Mon, 04 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152751