1963 (10) TMI 22 - HC - VAT and Sales Tax

Summary

The judgment clarifies that sales tax cannot be imposed on spirituous medicinal preparations due to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. The court quashed the order imposing sales tax and directed parties to bear their own costs. Other orders imposing sales tax on different commodities remain unaffected. Petition allowed.