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1987 (8) TMI 405 - SC - Central ExciseWhether 'gudakhu' is covered by the expression, 'tobacco' as defined in section 2(c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 which was substituted with effect from July 1, 1967, by Notification No. 21278-F dated June 6, 1967 and is exempted from tax under the Orissa Sales Tax Act, 1947? Whether 'gudakhu' is not taxable under the Central Sales Tax Act, 1956 during the period 1967-68 as per the provision contained in section 8(2A) of the Central Sales Tax Act, 1956? Held that:- Appeal dismissed. "gudakhu" is a product which falls within the exemption covered by serial No. 35 of the Schedule to the Orissa Sales Tax Act and that the High Court is right in holding that the assessees in these appeals are entitled to that exemption.
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