https://www.taxtmi.com/caselaws?id=162731 State sales tax on rectified spirit falls within the State taxing field under Entry 54 of List II despite Union control over the relevant industry. The legislative-competence challenge therefore fails. Rectified spirit and ethyl alcohol may also be separately classified and taxed at different rates where the taxing statute recognises them as distinct goods in commercial parlance. Chemical composition, price-control orders, and notifications under other enactments do not determine the meaning of a sales tax entry. Differential tax treatment on that basis does not violate Article 14, sustaining the levy on rectified spirit and the separate rate structure. 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 falls within the State taxing field under Entry 54 of List II despite Union control over the relevant industry. The legislative-competence challenge therefore fails. Rectified spirit and ethyl alcohol may also be separately classified and taxed at different rates where the taxing statute recognises them as distinct goods in commercial parlance. Chemical composition, price-control orders, and notifications under other enactments do not determine the meaning of a sales tax entry. Differential tax treatment on that basis does not violate Article 14, sustaining the levy on rectified spirit and the separate rate structure. Case-Laws VAT and Sales Tax Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162731