https://www.taxtmi.com/caselaws?id=162731 State sales tax on rectified spirit was upheld as falling within the State's taxing power under Entry 54 of List II, and the Court treated the later Supreme Court ruling on alcohol-related goods as binding under Article 141, rejecting the competence challenge. Different tax rates for rectified spirit and ethyl alcohol were also sustained because the statute separately identified the commodities and fiscal classification based on commercial distinctness is permissible; scientific identity alone is not decisive. Reliance on notifications or price control orders under other enactments was held irrelevant to interpretation of the sales tax entry, so the Article 14 discrimination challenge failed. en-us Tue, 29 Nov 2005 00:00:00 +0530 Thu, 13 Mar 2014 14:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162731 State sales tax on rectified spirit was upheld as falling within the State's taxing power under Entry 54 of List II, and the Court treated the later Supreme Court ruling on alcohol-related goods as binding under Article 141, rejecting the competence challenge. Different tax rates for rectified spirit and ethyl alcohol were also sustained because the statute separately identified the commodities and fiscal classification based on commercial distinctness is permissible; scientific identity alone is not decisive. Reliance on notifications or price control orders under other enactments was held irrelevant to interpretation of the sales tax entry, so the Article 14 discrimination challenge failed. Case-Laws VAT and Sales Tax Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162731