https://www.taxtmi.com/caselaws?id=421687 After the 01.04.2013 amendment to the VAT schedule, rectified spirit and ENA were treated as distinct commodities from liquor sold for human consumption under the relevant excise licences, so the earlier liquor exemption no longer covered them. The Court accepted the later view that liquor is a genus and spirit a species, but rectified spirit remains separately regulated under the excise and distillery framework and does not automatically fall within the amended exemption entries. As a result, ENA and rectified spirit not sold as liquor for human consumption fall in the residuary category and may be subjected to entry tax or VAT. en-us Thu, 21 Apr 2022 00:00:00 +0530 Tue, 06 Dec 2022 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421687 After the 01.04.2013 amendment to the VAT schedule, rectified spirit and ENA were treated as distinct commodities from liquor sold for human consumption under the relevant excise licences, so the earlier liquor exemption no longer covered them. The Court accepted the later view that liquor is a genus and spirit a species, but rectified spirit remains separately regulated under the excise and distillery framework and does not automatically fall within the amended exemption entries. As a result, ENA and rectified spirit not sold as liquor for human consumption fall in the residuary category and may be subjected to entry tax or VAT. Case-Laws VAT and Sales Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421687