https://www.taxtmi.com/caselaws?id=379276 Enhanced VAT on rectified spirit and extra neutral alcohol was upheld because the Court treated spirit as part of the liquor genus and held that, when sold outside specified licensed channels, the goods fell within the residuary taxable entry; the challenge to the 13% levy failed. Section 14(6-A) on input tax rebate was sustained because it preserved an opportunity for the dealer to establish entitlement, and no constitutional infirmity was shown. Section 20(5) was also upheld as a valid best judgment assessment mechanism, with any procedural grievance remediable in appeal. The pre-deposit condition for fiscal appeals was found valid because the right of appeal is statutory and may be conditioned by deposit requirements. en-us Mon, 29 Apr 2019 00:00:00 +0530 Mon, 06 May 2019 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379276 Enhanced VAT on rectified spirit and extra neutral alcohol was upheld because the Court treated spirit as part of the liquor genus and held that, when sold outside specified licensed channels, the goods fell within the residuary taxable entry; the challenge to the 13% levy failed. Section 14(6-A) on input tax rebate was sustained because it preserved an opportunity for the dealer to establish entitlement, and no constitutional infirmity was shown. Section 20(5) was also upheld as a valid best judgment assessment mechanism, with any procedural grievance remediable in appeal. The pre-deposit condition for fiscal appeals was found valid because the right of appeal is statutory and may be conditioned by deposit requirements. Case-Laws VAT and Sales Tax Mon, 29 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379276