https://www.taxtmi.com/caselaws?id=432212 Entry tax on denatured spirit could not be imposed for the relevant period because Section 3 of the Karnataka Tax on Entry of Goods Act, 1979 requires a State notification to levy tax on specified goods, and no valid notification was in force for 2007-08 and 2008-09. The statutory schedule separately identifies denatured spirit, rectified spirit and ethyl alcohol as distinct commodities, so a clarification treating denatured spirit as ethyl alcohol contradicted the tariff entry and could not itself create tax liability. The clarification was therefore invalid, and no entry tax was payable on denatured spirit for that period. en-us Thu, 15 Dec 2022 00:00:00 +0530 Sat, 31 Dec 2022 08:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432212 Entry tax on denatured spirit could not be imposed for the relevant period because Section 3 of the Karnataka Tax on Entry of Goods Act, 1979 requires a State notification to levy tax on specified goods, and no valid notification was in force for 2007-08 and 2008-09. The statutory schedule separately identifies denatured spirit, rectified spirit and ethyl alcohol as distinct commodities, so a clarification treating denatured spirit as ethyl alcohol contradicted the tariff entry and could not itself create tax liability. The clarification was therefore invalid, and no entry tax was payable on denatured spirit for that period. Case-Laws VAT and Sales Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432212