https://www.taxtmi.com/caselaws?id=65857 Mainpuri Tobacco was treated as a tobacco product for purposes of Entry No. 42 of Schedule I to the M.P. GST Act, 1958, because its commercial identity was derived from tobacco even though it was a chewing preparation mixed with supari and chuna. The relevant test was not whether it was tobacco in the strict sense, but whether it was a product of tobacco as understood in popular and market parlance. Applying that approach and the prior decisions relied upon, the Tribunal concluded that Mainpuri Tobacco fell within the exemption for tobacco and tobacco products and that the assessments had to be revised accordingly. en-us Thu, 27 Jun 1974 00:00:00 +0530 Sat, 19 Feb 2011 09:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65857 Mainpuri Tobacco was treated as a tobacco product for purposes of Entry No. 42 of Schedule I to the M.P. GST Act, 1958, because its commercial identity was derived from tobacco even though it was a chewing preparation mixed with supari and chuna. The relevant test was not whether it was tobacco in the strict sense, but whether it was a product of tobacco as understood in popular and market parlance. Applying that approach and the prior decisions relied upon, the Tribunal concluded that Mainpuri Tobacco fell within the exemption for tobacco and tobacco products and that the assessments had to be revised accordingly. Case-Laws VAT and Sales Tax Thu, 27 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65857