https://www.taxtmi.com/caselaws?id=155414 Purchase tax remained leviable on the turnover of mohua flower even though compounding tax was payable under rule 90-B on sale of outstill liquor. The court treated mohua flower and outstill liquor as different commodities, with mohua flower only an ingredient used in manufacture. Rule 90-B was confined to a convenient method of computing the turnover of sale of outstill liquor and did not alter the taxability of either commodity. The appellate authorities erred in using that rule to exclude mohua flower from the tax net, so purchase tax on mohua flower stood in addition to the compounding levy. en-us Fri, 24 Apr 1987 00:00:00 +0530 Wed, 04 Sep 2013 12:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155414 Purchase tax remained leviable on the turnover of mohua flower even though compounding tax was payable under rule 90-B on sale of outstill liquor. The court treated mohua flower and outstill liquor as different commodities, with mohua flower only an ingredient used in manufacture. Rule 90-B was confined to a convenient method of computing the turnover of sale of outstill liquor and did not alter the taxability of either commodity. The appellate authorities erred in using that rule to exclude mohua flower from the tax net, so purchase tax on mohua flower stood in addition to the compounding levy. Case-Laws VAT and Sales Tax Fri, 24 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155414