https://www.taxtmi.com/caselaws?id=127107 A tax levied on the first sale of goods by a manufacturer or producer under the Madras General Sales Tax Act, 1939 was held to be a sales tax, not a duty of excise, even though it attached at the first sale. The Court followed its earlier view that the two levies are distinct and declined to depart from that position. The levy therefore remained within provincial legislative competence and outside the central excise field, so the challenge to its validity failed. en-us Mon, 01 Mar 1943 00:00:00 +0630 Tue, 13 Feb 2018 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127107 A tax levied on the first sale of goods by a manufacturer or producer under the Madras General Sales Tax Act, 1939 was held to be a sales tax, not a duty of excise, even though it attached at the first sale. The Court followed its earlier view that the two levies are distinct and declined to depart from that position. The levy therefore remained within provincial legislative competence and outside the central excise field, so the challenge to its validity failed. Case-Laws VAT and Sales Tax Mon, 01 Mar 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=127107