Supreme Court Allows State’s Appeal in Sales Tax Matter Concerning Deduction of Excise Duty. Raw Tobacco and Processed Chewing Tobacco Constitute Different Marketable Products, So Excise Duty Paid on Raw Tobacco Cannot Be Deducted from Turnover of Chewing Tobacco Under Rule 5(1)(i) of Madras General Sales Tax (Turnover and Assessment) Rules, 1939....
The respondent, a tobacco factory in Vedaranyam, purchased raw tobacco and, after processing it, sold it as chewing tobacco. Excise duty under the Central excise law was paid on the raw tobacco at the...
