https://www.taxtmi.com/caselaws?id=100026 Excise duty paid on raw tobacco was held not deductible from the gross turnover of chewing tobacco sold under rule 5(1)(i) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939. The phrase "in respect of" was construed to apply only to duty paid on the same goods actually sold by the dealer, not on a different commodity used as manufacturing input. Raw tobacco and chewing tobacco were treated as distinct marketable products, so duty on the raw material could not be claimed as duty on the finished goods. The deduction was therefore confined to duty paid on the goods sold, and the construction favoured the revenue. en-us Tue, 14 Dec 1965 00:00:00 +0530 Thu, 08 May 2014 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100026 Excise duty paid on raw tobacco was held not deductible from the gross turnover of chewing tobacco sold under rule 5(1)(i) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939. The phrase "in respect of" was construed to apply only to duty paid on the same goods actually sold by the dealer, not on a different commodity used as manufacturing input. Raw tobacco and chewing tobacco were treated as distinct marketable products, so duty on the raw material could not be claimed as duty on the finished goods. The deduction was therefore confined to duty paid on the goods sold, and the construction favoured the revenue. Case-Laws VAT and Sales Tax Tue, 14 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100026