TMI Blog1991 (7) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... cases reads: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the amount of transport charges. is not includible in the purchase turnover of sugarcane?" So far as T.R.C. No. 164 of 1987 is concerned, there are two other questions and they are: (1) "Whether, on the facts and in the circumstances of the case, the Tribunal is correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We shall read the notification: "S.R.O. No. 402/64............ hereby make an exemption in respect of the tax payable under the said Act on the sale of the goods specified in the Schedule below at all points. The Schedule. 1.. Spirit other than liquor. Explanation.-'Liquor' means and includes wine, brandy, champagne, sherry, rum, gin, whisky, beer, cider, cocobrandy, arrack and all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st declaring the intention of the Legislature. The explanation incorporated in the notification, namely: "'Liquor' means and includes wine, brandy, champagne, sherry, rum, gin, whisky, beer, cider, coco-brandy, arrack and all other distilled or spirituous or fermented beverages brought into or produced or manufactured in the State." makes it very clear that what is exempted is the spirit which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding concludes the issue. Nonetheless, it has not specifically been challenged by the Revenue which has filed these revision petitions. We, therefore, are not inclined to entertain the question which may convey some sense only if the above finding is specifically challenged. 5.. Under the circumstances, we answer the question in the affirmative and in favour of the assessee. The T.R.Cs fail. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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