https://www.taxtmi.com/caselaws?id=102706 The Supreme Court upheld the High Court's decision, affirming that "gudakhu" qualifies for tax exemption under the Orissa Sales Tax Act as it is primarily made of tobacco. The Court considered "gudakhu" to be a form of smoking tobacco, falling within the exemption covered by the Act. The decision was based on the understanding that "gudakhu" is a tobacco product in common parlance and aligned with a previous ruling by the Calcutta High Court. Consequently, the appeals were dismissed, and the assessees were granted exemption under the Orissa Sales Tax Act, with no costs ordered. en-us Thu, 20 Aug 1987 00:00:00 +0530 Tue, 20 Sep 2022 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102706 The Supreme Court upheld the High Court's decision, affirming that "gudakhu" qualifies for tax exemption under the Orissa Sales Tax Act as it is primarily made of tobacco. The Court considered "gudakhu" to be a form of smoking tobacco, falling within the exemption covered by the Act. The decision was based on the understanding that "gudakhu" is a tobacco product in common parlance and aligned with a previous ruling by the Calcutta High Court. Consequently, the appeals were dismissed, and the assessees were granted exemption under the Orissa Sales Tax Act, with no costs ordered. Case-Laws Central Excise Thu, 20 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102706