https://www.taxtmi.com/caselaws?id=162139 The High Court upheld the Tribunal's decision in a case involving disputed turnover of Indian-made foreign liquor for the assessment year 1980-81. The Court affirmed the exemption of molasses spirit as country spirit, exempting it from tax. Additionally, rectified spirit and denatured spirit were deemed non-taxable based on their classification as country spirit, supported by an Excise department certificate. The Court emphasized the importance of relying on official records and expert opinions to determine the tax treatment of different spirits under excise law. en-us Thu, 08 Jan 2004 00:00:00 +0530 Wed, 19 Feb 2014 16:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162139 The High Court upheld the Tribunal's decision in a case involving disputed turnover of Indian-made foreign liquor for the assessment year 1980-81. The Court affirmed the exemption of molasses spirit as country spirit, exempting it from tax. Additionally, rectified spirit and denatured spirit were deemed non-taxable based on their classification as country spirit, supported by an Excise department certificate. The Court emphasized the importance of relying on official records and expert opinions to determine the tax treatment of different spirits under excise law. Case-Laws VAT and Sales Tax Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162139