TMI Blog2000 (1) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 25-1-2000 - BHARUCHA S.P., MISRA A.P. AND SANTOSH HEGDE N. JJ. K. Ram Kumar, B. Sridhar and Y. Subba Rao, Advocates, for the respondent. Krishnamurthi Swami, Advocate, for the petitioner. -------------------------------------------------- ORDER The appeal is filed against the judgment and order of a Full Bench of the High Court at Andhra Pradesh. The appeal in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in entry 7 "shall be goods included in the relevant heads and sub-heads of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, but does not include goods where no additional duties of excise are levied under that Schedule". The said Additional Duties of Excise Act, in entry 2404, refers to "gudaku" under the sub- heading "other manufactured tobacco". Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act and, therefore, covered by the exemption contained in section 8 thereof. The Schedule to the State Act could, therefore, not have been amended by including gutka as a kind of pan masala in entry 194 of its First Schedule. It must, therefore, be held that the inclusion of gutka in the said entry 194 in the manner in which it is done is bad in law and is struck down. The appellants wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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