https://www.taxtmi.com/caselaws?id=164854 Extra neutral alcohol was considered in relation to whether it remained rectified spirit or other alcohol for purposes of rebate under a tax notification linked to the 1939 sales tax regime. The court noted that the relevant question was the product's true character, not merely its physical form, and that rectified spirit may be concentrated, diluted, purified or unpurified while retaining its essential identity. Because the authorities had denied relief without a proper enquiry into the actual nature of the product, the conclusion that extra neutral alcohol fell outside rectified spirit could not stand. The matter was remitted for fresh consideration on proper factual determination. en-us Mon, 24 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164854 Extra neutral alcohol was considered in relation to whether it remained rectified spirit or other alcohol for purposes of rebate under a tax notification linked to the 1939 sales tax regime. The court noted that the relevant question was the product's true character, not merely its physical form, and that rectified spirit may be concentrated, diluted, purified or unpurified while retaining its essential identity. Because the authorities had denied relief without a proper enquiry into the actual nature of the product, the conclusion that extra neutral alcohol fell outside rectified spirit could not stand. The matter was remitted for fresh consideration on proper factual determination. Case-Laws VAT and Sales Tax Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164854