https://www.taxtmi.com/caselaws?id=100219 Chewing tobacco was treated as a manufactured product distinct from raw tobacco because the material underwent processing, including soaking, shredding, drying, flavouring and packing. On that basis, only excise duty paid in respect of the goods actually sold could be deducted under rule 5(1)(i) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, so duty paid on raw tobacco was not deductible in computing taxable turnover of chewing tobacco. The proviso to section 5 was read as relating to sales tax and as allowing rebate only in the limited circumstances stated for raw tobacco used in manufacturing goods under clause (vii), not excise duty. The rebate claim therefore failed. en-us Tue, 04 Oct 1966 00:00:00 +0530 Sat, 21 Sep 2013 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100219 Chewing tobacco was treated as a manufactured product distinct from raw tobacco because the material underwent processing, including soaking, shredding, drying, flavouring and packing. On that basis, only excise duty paid in respect of the goods actually sold could be deducted under rule 5(1)(i) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, so duty paid on raw tobacco was not deductible in computing taxable turnover of chewing tobacco. The proviso to section 5 was read as relating to sales tax and as allowing rebate only in the limited circumstances stated for raw tobacco used in manufacturing goods under clause (vii), not excise duty. The rebate claim therefore failed. Case-Laws VAT and Sales Tax Tue, 04 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100219