1966 (10) TMI 111

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..... J.C., RAMASWAMI V. AND BHARGAVA V. JJ. A.V. Rangam, for the appellant. R. Gopalakrishnan, for the respondent in Civil Appeal No. 195 of 1966. S. Shaukat Hussain, for the respondents in Sivil Appeals Nos. 192 to 194 of 1966. -------------------------------------------------- The judgment of the Court was delivered by SHAH, J.-The respondents are dealers in tobacco and tobacco products an .....

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..... tobacco. In view of the judgment of this Court in The State of Madras v. Swasthik Tobacco Factory [1966] 17 S.T.C. 316., and The State of Madras v. M/s. Bell Mark Tobacco Company C. As. Nos. 1071-1077 of 1965 decided on October 4, 1966; [1967] 19 S.T.C. 129.,counsel for the respondents have not sought to contend that they were entitled to deduction of the excise duty paid on raw tobacco in the .....

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