https://www.taxtmi.com/caselaws?id=244991 The court ruled in favor of the Revenue regarding the exemption of inter-State sales of Rectified Spirit and Denatured Spirit, holding that central sales tax was not exempted despite a general exemption under a different act. However, the court sided with the Assessee on the taxability of export pass fees, determining that such fees should not be included in the seller's turnover. Additionally, the court upheld the exemption of the sale of an old boiler based on legal precedent, partially allowing the Revision and remanding the matter for further proceedings in accordance with the court's findings. en-us Tue, 04 Mar 2014 00:00:00 +0530 Thu, 13 Mar 2014 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244991 The court ruled in favor of the Revenue regarding the exemption of inter-State sales of Rectified Spirit and Denatured Spirit, holding that central sales tax was not exempted despite a general exemption under a different act. However, the court sided with the Assessee on the taxability of export pass fees, determining that such fees should not be included in the seller's turnover. Additionally, the court upheld the exemption of the sale of an old boiler based on legal precedent, partially allowing the Revision and remanding the matter for further proceedings in accordance with the court's findings. Case-Laws VAT and Sales Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244991