https://www.taxtmi.com/caselaws?id=414225 Rubber processing oil was held not to fall within the petroleum products entry in the relevant notification because it was not specifically named, and taxing liability cannot be imposed by presumption, implication or intendment. The notification of 30.03.2002 listed products such as lubricating oil, transformer oil, brake fluid, clutch fluid, bitumen and tar, but omitted rubber processing oil. As no clear coverage existed within the charging entry and the clarification dated 05.12.2012 gave no reasons supporting the levy, the reassessment and entry tax demand could not be sustained. The challenge to the levy succeeded, and the intra-court appeal was rejected. en-us Tue, 05 Oct 2021 00:00:00 +0530 Fri, 08 Sep 2023 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414225 Rubber processing oil was held not to fall within the petroleum products entry in the relevant notification because it was not specifically named, and taxing liability cannot be imposed by presumption, implication or intendment. The notification of 30.03.2002 listed products such as lubricating oil, transformer oil, brake fluid, clutch fluid, bitumen and tar, but omitted rubber processing oil. As no clear coverage existed within the charging entry and the clarification dated 05.12.2012 gave no reasons supporting the levy, the reassessment and entry tax demand could not be sustained. The challenge to the levy succeeded, and the intra-court appeal was rejected. Case-Laws VAT and Sales Tax Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414225