Chewing tobacco turnover assessment followed earlier Supreme Court reasoning, leaving the State's appeals allowed and no relief for respondents.

Sales tax on turnover from chewing tobacco was governed by the Court's earlier ruling on the same turnover question, so the State's appeals were allowed consistently with that decision. The respondents did not press deduction of excise duty paid on raw tobacco, and the inclusion of packing material value did not arise in these appeals. The assessments therefore remained in favour of the State, and the respondents obtained no relief.

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Issues: Whether the appeals by the State were liable to be allowed in view of the earlier on the computation of taxable turnover relating to chewing tobacco and excise duty.

Analysis: The dispute concerned assessment of sales tax on turnover from sales of chewing tobacco. The respondents did not press the claim for deduction of excise duty paid on raw tobacco in light of the Court's earlier decision, and the question of inclusion of the value of packing materials did not arise in these appeals. The case was therefore governed by the same reasoning adopted in the connected decision dealing with chewing tobacco.

Conclusion: The appeals were allowed.

Final Conclusion: The assessments stood in favour of the State and the respondents obtained no relief.

Ratio Decidendi: Where the governing issue has already been concluded by an earlier decision on the same turnover question, the appeals will follow that determination and be disposed of consistently with it.

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