Supreme Court · 1965 INSC 299 · Decided 14 December 1965
State of Madras v. M/S. Swastik Tobacco Factory, Vedaranyam
- Court
- Supreme Court of India
- Citation
- 1965 INSC 299 · [1966] 3 S.C.R. 79
- Case number
- CIVIL APPEAL No. 90/1965
- Decided
- 14 December 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Order modified
- Case type
- Civil
Headnote
Madras General Sa/es Tax (Turnover and Assessment) Rules 1939, r. 5(1) (i) Excise duty paid on raw tobacco--Raw tobacco processed and sold as chewing tobacco-Excise duty whether to be deducted from turn- over of chewing tobacco under r. 5(1) (i). ' The respondent factory used to purchase raw duty was paid by the factory in respect of raw tobacco purchased by it. In sales tax proceedings the factory contended that th_e excise duty so paid to the Central Government must be deducted to arrive at the net turnover under r. 5(1)i) of the Madras General Sales Tax (Turnover and Assessment)
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