https://www.taxtmi.com/caselaws?id=155965 Beer containing less than 5% alcohol was treated as foreign liquor under the Bombay Foreign Liquor Rules because the definition of foreign liquor was inclusive and the definition of mild liquor covered foreign liquor with alcoholic strength not exceeding 5% by volume. The later separate mention of mild liquor from 11 May 1973 did not narrow the earlier position, as the listed categories were illustrative rather than exhaustive. Because a residuary sales tax entry applies only where no specific entry covers the goods, such beer fell within the specific sales tax entry and not the residuary entry. en-us Mon, 06 Aug 1990 00:00:00 +0530 Wed, 11 Sep 2013 14:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155965 Beer containing less than 5% alcohol was treated as foreign liquor under the Bombay Foreign Liquor Rules because the definition of foreign liquor was inclusive and the definition of mild liquor covered foreign liquor with alcoholic strength not exceeding 5% by volume. The later separate mention of mild liquor from 11 May 1973 did not narrow the earlier position, as the listed categories were illustrative rather than exhaustive. Because a residuary sales tax entry applies only where no specific entry covers the goods, such beer fell within the specific sales tax entry and not the residuary entry. Case-Laws VAT and Sales Tax Mon, 06 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155965