https://www.taxtmi.com/caselaws?id=422853 The court dismissed the petition challenging the denial of "C" form for procurement of Extra Neutral Alcohol (ENA) and Malt Spirit for manufacturing Indian Made Foreign Liquor (IMFL) under the Central Sales Tax Act. The court ruled that ENA and Malt Spirit did not qualify as goods for human consumption under the amended definition of the CST Act, based on previous case law and principles. The court rejected the petitioner's arguments and distinguished a previous case, ultimately denying the requested relief and not awarding costs. en-us Wed, 11 May 2022 00:00:00 +0530 Fri, 02 Jun 2023 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422853 The court dismissed the petition challenging the denial of "C" form for procurement of Extra Neutral Alcohol (ENA) and Malt Spirit for manufacturing Indian Made Foreign Liquor (IMFL) under the Central Sales Tax Act. The court ruled that ENA and Malt Spirit did not qualify as goods for human consumption under the amended definition of the CST Act, based on previous case law and principles. The court rejected the petitioner's arguments and distinguished a previous case, ultimately denying the requested relief and not awarding costs. Case-Laws VAT and Sales Tax Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422853