TMI Blog1987 (8) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bacco" as defined in section 2(c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 as an item entitled to exemption from tax under that Act for the period from July 1, 1967. The entry continued in force up to March 31, 1968. The expression "tobacco" as defined in section 2(c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 has the meaning given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issa Sales Tax Act. The Sales Tax Officer levied sales tax on the turnover of "gudakhu" both under the State and the Central Sales Tax Acts, but the assessments were annulled on appeal by the Assistant Commissioner of Sales Tax. The appellate order was upheld by the Tribunal and the Tribunal, at the instance of the Revenue, referred the following questions of law to the High Court: "(i) Whether, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough a major part of molasses and other constituents are added to the tobacco the essential and effective ingredient remains tobacco, and therefore "gudakhu" is known as a product of tobacco in common parlance. The High Court has referred to "gudakhu" as a form of smoking tobacco and has observed that even though it is also used as a paste for cleansing the gums of the teeth, it would still be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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