https://www.taxtmi.com/caselaws?id=233574 Domex, a liquid used to clean and disinfect toilet commodes, falls within the specific entry for detergents and cleaning powders and liquids under the Kerala General Sales Tax Act, because its essential character is that of a cleaning agent despite its disinfectant properties. Estimated turnover additions arising from missing delivery notes may be moderated where the evidentiary basis and circumstances justify reduction. Stock-transfer disallowance under the Central Sales Tax assessment may be restricted where lorry receipts, F-forms and supporting materials establish transfers, with disallowance retained only for transfers lacking conclusive proof. The assessments therefore received partial relief on additions and stock transfers, while product classification remained unchanged. en-us Thu, 22 Mar 2012 00:00:00 +0530 Sat, 04 May 2013 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233574 Domex, a liquid used to clean and disinfect toilet commodes, falls within the specific entry for detergents and cleaning powders and liquids under the Kerala General Sales Tax Act, because its essential character is that of a cleaning agent despite its disinfectant properties. Estimated turnover additions arising from missing delivery notes may be moderated where the evidentiary basis and circumstances justify reduction. Stock-transfer disallowance under the Central Sales Tax assessment may be restricted where lorry receipts, F-forms and supporting materials establish transfers, with disallowance retained only for transfers lacking conclusive proof. The assessments therefore received partial relief on additions and stock transfers, while product classification remained unchanged. Case-Laws VAT and Sales Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233574