https://www.taxtmi.com/caselaws?id=104927 Gutka sold under a brand name was treated as falling within the tariff-linked exemption scheme because the State sales tax Fourth Schedule was tied to goods covered by the central excise-linked schedule. The Court reasoned that, once the commodity fell within that exempting linkage as tobacco, the State could not validly tax it by reclassifying it as pan masala in entry 194 of the First Schedule. The challenged inclusion was therefore inconsistent with the statutory exemption and was struck down, leaving the product within the section 8 exemption under the Andhra Pradesh General Sales Tax Act, 1957. en-us Tue, 25 Jan 2000 00:00:00 +0530 Tue, 21 Oct 2014 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104927 Gutka sold under a brand name was treated as falling within the tariff-linked exemption scheme because the State sales tax Fourth Schedule was tied to goods covered by the central excise-linked schedule. The Court reasoned that, once the commodity fell within that exempting linkage as tobacco, the State could not validly tax it by reclassifying it as pan masala in entry 194 of the First Schedule. The challenged inclusion was therefore inconsistent with the statutory exemption and was struck down, leaving the product within the section 8 exemption under the Andhra Pradesh General Sales Tax Act, 1957. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104927