Sales tax exemption must be confined to the statute's clear scope; French polish was held outside the protected category.

Section 4 of the Madras General Sales Tax Act was construed as a limited exemption provision aimed at preventing double taxation only for sales of goods already subjected to duty under the specified enactments. The court read the reference to goods on which duty is or may be levied with the opening reference to sales, so the protection applied only to the sales specifically covered by the section. The appellant's claim for exemption on French polish fell outside that scope, and the sales tax levy was upheld.

---

---

Issues: Whether the appellant was entitled to exemption from sales tax on French polish under section 4 of the Madras General Sales Tax Act.

Analysis: Section 4 was construed as an exemption provision intended to prevent double taxation in respect of goods already subjected to duty under the specified enactments. The expression relating to goods on which duty is or may be levied was read with the opening reference to sales, so that the exemption extended only to the sales covered by the section and not beyond it. The appellant's claim did not fall within that protection.

Conclusion: The exemption claim failed and the levy of sales tax was upheld against the appellant.

Ratio Decidendi: An exemption from sales tax must be confined to the clear scope of the statutory language and cannot be extended by construction beyond the goods and sales specifically protected by the provision.

---