1963 (10) TMI 22

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..... r including Indian made foreign liquor on which duty is or may be levied under the Travancore or Cochin Abkari Act, or the Travancore-Cochin Prohibition Act, 1950, or the Madras Prohibition Act, 1937 as in force in the Malabar District referred to in sub-section (2) of section 5 of the States Re-organisation Act, 1956 or Travancore or Cochin Opium Act, or the Opium Act, 1878 (Central Act I of 1878 .....

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..... sued, granted or conferred under this Act and by the authority empowered hereby in that behalf." This latter Act came into force in the year in question on 1st April, 1957, and has replaced those provisions in the Cochin Abkari Act which provided for imposition of duty on spirituous medicinal preparations. Section 7 of the Travancore-Cochin Interpretation and General Clauses Act, 1125, says: " .....

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..... 958-59 and 1959-60. But there was a suo moto revision after notices, exhibits P-4, P-5 and P-6 for the three years to which the assessee filed a reply, exhibit P-7. Notwithstanding the reply, by exhibit P-8 order passed by the Deputy Commissioner of Agricultural Income-tax and Sales Tax, Central Zone, Ernakulam, sales tax was imposed. In the light of what is stated above, no sales tax can be impos .....

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