https://www.taxtmi.com/caselaws?id=162371 State sales tax on industrial alcohol was treated as falling within the State's taxing power under entry 54 of List II, and the earlier contrary observation was regarded as not establishing a binding bar. The levy on industrial alcohol was therefore upheld. The administrative fee component was also held taxable where it formed part of the sale consideration or sale price; the record did not establish a distinct fee outside the price, and the disputed factual claim was not suitable for writ relief. The challenge to the levy on that component was rejected, and the impugned tax was sustained. en-us Tue, 27 Feb 2001 00:00:00 +0530 Tue, 25 Feb 2014 16:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162371 State sales tax on industrial alcohol was treated as falling within the State's taxing power under entry 54 of List II, and the earlier contrary observation was regarded as not establishing a binding bar. The levy on industrial alcohol was therefore upheld. The administrative fee component was also held taxable where it formed part of the sale consideration or sale price; the record did not establish a distinct fee outside the price, and the disputed factual claim was not suitable for writ relief. The challenge to the levy on that component was rejected, and the impugned tax was sustained. Case-Laws VAT and Sales Tax Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162371