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2011 (1) TMI 1255 - HC - VAT and Sales TaxWhether ENA manufactured by the applicant is rectified spirit? Held that:- It is necessary to examine whether ENA, which is claimed to be purified rectified spirit containing 98 per cent alcohol and is not fit for human consumption ceases to be rectified spirit. No enquiry or investigation has been made in this regard by the authorities below. Therefore, in my view, the matter requires reconsideration. In the result the revision is allowed. The order of the Tribunal dated November 22, 2006 is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh in the light of the observations made above.
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