https://www.taxtmi.com/caselaws?id=270397 Rectification notices under the Karnataka Tax on Entry of Goods Act, 1979 were held unsustainable where the authority proceeded on an untested assumption that the petitioner's coolant fell within the notified entry for lubricating oil. The court noted that liability depended on whether the product was in fact a petroleum by-product, but no independent enquiry was made into its actual composition before applying clarifications issued for other traders and other products. The notices were therefore quashed, and the clarifications were treated as inapplicable unless a proper examination establishes that the product contains petroleum by-products attracting the notification. en-us Tue, 01 Dec 2015 00:00:00 +0530 Wed, 06 Jan 2016 09:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270397 Rectification notices under the Karnataka Tax on Entry of Goods Act, 1979 were held unsustainable where the authority proceeded on an untested assumption that the petitioner's coolant fell within the notified entry for lubricating oil. The court noted that liability depended on whether the product was in fact a petroleum by-product, but no independent enquiry was made into its actual composition before applying clarifications issued for other traders and other products. The notices were therefore quashed, and the clarifications were treated as inapplicable unless a proper examination establishes that the product contains petroleum by-products attracting the notification. Case-Laws VAT and Sales Tax Tue, 01 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270397