https://www.taxtmi.com/caselaws?id=159153 Methanol mixture was treated as "motor spirit" because the Karnataka Sales Tax Act definition covers substances used directly or indirectly to provide reasonably efficient fuel for automotive or stationery internal combustion engines. The Court noted that the mixture assisted combustion and engine performance, so it did not need to be the principal fuel. Reliance on the Central Excise tariff definition was rejected because the State Act contained its own governing explanation. The concessional 4% notification was confined to goods manufactured in Karnataka and sold to specified Government departments, so a dealer who was not the manufacturer could not claim the benefit. en-us Tue, 31 Mar 1998 00:00:00 +0530 Sat, 16 Nov 2013 14:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159153 Methanol mixture was treated as "motor spirit" because the Karnataka Sales Tax Act definition covers substances used directly or indirectly to provide reasonably efficient fuel for automotive or stationery internal combustion engines. The Court noted that the mixture assisted combustion and engine performance, so it did not need to be the principal fuel. Reliance on the Central Excise tariff definition was rejected because the State Act contained its own governing explanation. The concessional 4% notification was confined to goods manufactured in Karnataka and sold to specified Government departments, so a dealer who was not the manufacturer could not claim the benefit. Case-Laws VAT and Sales Tax Tue, 31 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159153