1966 (10) TMI 111 - SC - VAT and Sales Tax

SALE OF CHEWING TOBACCO PREPARED FROM RAW TOBACCO EXCISE DUTY PAID IN RESPECT OF RAW TOBACCO WHETHER ALLOWABLE DEDUCTION

Summary

The Supreme Court allowed the appeals of tobacco dealers regarding sales tax assessment for chewing tobacco. The dealers were not entitled to deduction of excise duty on raw tobacco. The value of packing materials was not included in the taxable turnover. No costs were awarded.