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1970 (4) TMI 124 - SC - VAT and Sales TaxWhether medicinal or toilet preparations containing alcohol were exempt from the payment of tax under the East Punjab General Sales Tax Act? Held that:- Appeal dismissed. The High Court was right in saying that there was nothing in section 8 to indicate that the words "former enactment" meant only a Central enactment and not a State enactment and that the courts would not be justified to read in that section words which were not there and to place a narrow and limited construction on the words "former enactment". It has not been disputed on behalf of the appellant that if section 8 is applicable the respondent would be exempt from payment of tax under the Act on the alcoholic preparations on which excise duty is being levied under the provisions of the Central Act.
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