Levy of entry tax - validity of insertion of new entry as ...
Court Rules Branded Sachets of Unmanufactured Tobacco Are Not Agricultural Produce Under KTEG Act for Entry Tax.
November 16, 2019
Case Laws VAT and Sales Tax HC
Levy of entry tax - validity of insertion of new entry as “unmanufactured tobacco in sealed container” - In view of the product sold in sachet under a brand name after subjecting raw tobacco to physical process of cutting, shredding and sizing so as to make it fit for consumption including the process of being packed in a sealed container, the unmanufactured tobacco ceases to be an agricultural produce as defined under the KTEG Act and the dictionary meanings.
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