Amendment to Central Sales Tax redefines taxable goods by tying fabric, sugar and tobacco categories to excise tariff headings. The amendment substitutes several items in the Central Sales Tax schedule to redefine taxable categories by cross referencing specific Central Excise Tariff headings and sub headings for cotton fabrics, man made fabrics, sugar, tobacco and manufactured tobacco products, and woven wool fabrics, thereby aligning sales tax commodity coverage with excise tariff classifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to Central Sales Tax redefines taxable goods by tying fabric, sugar and tobacco categories to excise tariff headings.
The amendment substitutes several items in the Central Sales Tax schedule to redefine taxable categories by cross referencing specific Central Excise Tariff headings and sub headings for cotton fabrics, man made fabrics, sugar, tobacco and manufactured tobacco products, and woven wool fabrics, thereby aligning sales tax commodity coverage with excise tariff classifications.
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