https://www.taxtmi.com/caselaws?id=159413 A taxing provision that makes levy contingent on a State notification fixing the taxable point and rate does not create immediate liability until that notification is issued. On the facts described, no relevant notification had been issued for denatured and rectified spirit, so tax was not leviable on the manufacturer under the amended U.P. Trade Tax Act provision. The same position defeated central sales tax liability under section 8(2A) of the Central Sales Tax Act, because the underlying State levy did not attach in the manner asserted. The assessment was therefore set aside and no tax liability was established for the relevant year. en-us Mon, 28 Jul 1997 00:00:00 +0530 Mon, 25 Nov 2013 10:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159413 A taxing provision that makes levy contingent on a State notification fixing the taxable point and rate does not create immediate liability until that notification is issued. On the facts described, no relevant notification had been issued for denatured and rectified spirit, so tax was not leviable on the manufacturer under the amended U.P. Trade Tax Act provision. The same position defeated central sales tax liability under section 8(2A) of the Central Sales Tax Act, because the underlying State levy did not attach in the manner asserted. The assessment was therefore set aside and no tax liability was established for the relevant year. Case-Laws VAT and Sales Tax Mon, 28 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159413