https://www.taxtmi.com/caselaws?id=375388 The Karnataka HC addressed whether ethyl alcohol and rectified spirit are the same commodity for sales tax purposes. It accepted the State's material showing a rational distinction: ethyl alcohol was treated as an intermediate input for manufacture of other organic compounds, while rectified spirit was treated as a commodity ultimately used in alcoholic beverages for human consumption. On that basis, the Court held that the different tariff treatment was supported by specific reasons and was not arbitrary. The differential rate of tax was upheld, the challenge to the levy failed, and the appeals were dismissed. en-us Wed, 16 Jan 2019 00:00:00 +0530 Tue, 19 Feb 2019 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375388 The Karnataka HC addressed whether ethyl alcohol and rectified spirit are the same commodity for sales tax purposes. It accepted the State's material showing a rational distinction: ethyl alcohol was treated as an intermediate input for manufacture of other organic compounds, while rectified spirit was treated as a commodity ultimately used in alcoholic beverages for human consumption. On that basis, the Court held that the different tariff treatment was supported by specific reasons and was not arbitrary. The differential rate of tax was upheld, the challenge to the levy failed, and the appeals were dismissed. Case-Laws VAT and Sales Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375388