1965 (7) TMI 52

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..... s whether the turnover relating to the sale of medicinal and toilet preparations is taxable under the General Sales Tax Act, 1125. It is contended that in view of section 4 of the General Sales Tax Act, 1125, no sales tax can be imposed on "medicinal and toilet preparations". That section reads as follows: "4. Application of the Act.-The provisions of this Act shall not apply to the sale of elec .....

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..... duty or countervailing duty of such amount as Government may, by Notification in the Gazette, specify from time to time shall, if they so direct, be levied on all liquors and intoxicating drugs permitted to be imported, exported, transported, manufactured, issued from any manufactory or institution or sold, under the provisions of this Act or any rule, notification, licence or permit issued thereu .....

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