https://www.taxtmi.com/caselaws?id=157263 Exemption notifications are construed according to their plain and unambiguous language, and spirit not meant for consumption as liquor fell within the exemption for "spirit other than liquor"; rectified spirit, denatured spirit and methylated spirit were therefore exempt. Transport charges paid directly to lorry owners for sugarcane were, on concurrent factual findings, not part of the purchase price or purchase turnover and were not includible absent a specific challenge to that finding. The purchase turnover of firewood was also held not liable to tax, the issue having been governed by an earlier ruling. The revision cases consequently failed and the assessments were left undisturbed. en-us Mon, 01 Jul 1991 00:00:00 +0530 Thu, 03 Oct 2013 15:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157263 Exemption notifications are construed according to their plain and unambiguous language, and spirit not meant for consumption as liquor fell within the exemption for "spirit other than liquor"; rectified spirit, denatured spirit and methylated spirit were therefore exempt. Transport charges paid directly to lorry owners for sugarcane were, on concurrent factual findings, not part of the purchase price or purchase turnover and were not includible absent a specific challenge to that finding. The purchase turnover of firewood was also held not liable to tax, the issue having been governed by an earlier ruling. The revision cases consequently failed and the assessments were left undisturbed. Case-Laws VAT and Sales Tax Mon, 01 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157263