https://www.taxtmi.com/caselaws?id=163626 Under S.R.O. No. 1401 of 1992, an arrack dealer paying sales tax at the compounded rate under the Kerala General Sales Tax Act, 1963 was treated as entitled to turnover-tax exemption because the notification exempted goods not expressly retained for tax at all points. Arrack was outside the retained liquor category, which covered foreign liquor and Indian-made foreign liquor, so the dealer was not liable to turnover tax on arrack sales. The relief in favour of the dealer was restored. en-us Fri, 04 Aug 2006 00:00:00 +0530 Sat, 05 Apr 2014 15:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163626 Under S.R.O. No. 1401 of 1992, an arrack dealer paying sales tax at the compounded rate under the Kerala General Sales Tax Act, 1963 was treated as entitled to turnover-tax exemption because the notification exempted goods not expressly retained for tax at all points. Arrack was outside the retained liquor category, which covered foreign liquor and Indian-made foreign liquor, so the dealer was not liable to turnover tax on arrack sales. The relief in favour of the dealer was restored. Case-Laws VAT and Sales Tax Fri, 04 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163626