9911796707
TMI Blog2014 (9) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1957. We do not find therein anything which would in any way foreclose the State to impose sales tax/VAT on those commodities which are subjected to duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. As far as the State of Uttarakhand is concerned, in the predecessor State, i.e. the State of U.P., law relating to sales tax is contained in the U.P. Trade Tax Act. As far as the impact of the levy under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 on the levy under the U.P. Trade Tax Act is concerned, as we have already noted, there is no obstruction which is brought to our notice in the State levying tax on a commodity which has already been visited with levy under the Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tantial questions of law, i.e. question Nos. (i), (ii) (v) were pressed before us:- (i) Whether the product in question 'Double Mazaa' already suffered additional excise duty in lieu of sales tax, hence a State Government has no right to impose sales tax/trade tax on the same ? (ii) Whether the product in question 'Double Mazaa' is Pan masala containing tobacco thereby covered within the Sub-heading 2409.49 of the First Schedule of the Additional Duties of Excise (Goods of Special Importance) Act, 1957? (v) Whether in view of the judgment of the Hon'ble Apex Court in the case of M/s Kothari Products Ltd. Vs. Govt. of A.P. (reported in STI 2000 Supreme Court 165) the product in question 'Double Maza' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, is goods covered by the Explanation to the Fourth Schedule to the State Sales Tax Act and, therefore, covered by the exemption contained in Section 8 thereof. The Schedule to the State Act could, therefore, not have been amended by including gutka as a kind of pan masala in Entry 194 of its First Schedule. It must, therefore, be held that the inclusion of gutka in the said Entry 194 in the manner in which it is done is bad in law struck down. The appellants will be entitled to all consequential benefits. 5. It may be true that the product in question is subjected to duty under the Additional Duties of Excise Act as contended by the learned counsel for the revisionist. Unlike the provisions of the Andhra Pradesh Act, there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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