https://www.taxtmi.com/caselaws?id=162371 The Tribunal upheld the State of Tamil Nadu's levy of sales tax on industrial alcohol, ruling it within the state's legislative competence under entry 54 of List II of the Seventh Schedule to the Constitution. The challenge to the sales tax on industrial alcohol lacked merit, with the Tribunal citing Supreme Court decisions supporting such levies. Additionally, the Tribunal found the levy of sales tax on the administrative fee associated with industrial alcohol legal, stating that it forms part of the consideration for the sale of industrial alcohol. The petitions were dismissed, emphasizing that disputed factual issues should be resolved through civil suits, not writ petitions. 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 The Tribunal upheld the State of Tamil Nadu's levy of sales tax on industrial alcohol, ruling it within the state's legislative competence under entry 54 of List II of the Seventh Schedule to the Constitution. The challenge to the sales tax on industrial alcohol lacked merit, with the Tribunal citing Supreme Court decisions supporting such levies. Additionally, the Tribunal found the levy of sales tax on the administrative fee associated with industrial alcohol legal, stating that it forms part of the consideration for the sale of industrial alcohol. The petitions were dismissed, emphasizing that disputed factual issues should be resolved through civil suits, not writ petitions. Case-Laws VAT and Sales Tax Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162371