1992 (2) TMI 368

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..... dated 8-4-1985 the Tribunal has held that the assessee is liable to pay tax under the Central Sales Tax Act. 2. During the year in question, the assessee manufactured rectified sprite and denatured spirit. I have heard learned counsel for the parties The Sole controversy that arises in the present case is as to whether on the said goods the assessee is liable to pay the tax under the Central Sal .....

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..... hich fiction extends for interpretation of the aforesaid words. The same are - (a) if the sale or purchase of such goods is exempt only in specified circumstances, (b) or is exempt under the aforesaid conditions, or (c) tax is levied at specified stages or otherwise than with reference to the turnover of the goods. It is found that in the present case liability to tax which is contemplated under t .....

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..... the Central Sales Tax Act. 4. Learned counsel for the Department has, however, relied upon a decision of the Bombay High Court in the case of Hindustan Patroleum Corporation Ltd. v. State of Maharashtra, 37 Sales Tax Cases 432. In that case emphasis has been laid on the words 'General sales tax law' and not on the goods as has been interpreted by this court in the case of Oudh Sugar Mill .....

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