https://www.taxtmi.com/caselaws?id=127109 A levy on the first sale by a manufacturer or producer under the Madras General Sales Tax Act was treated as a sales tax on the occasion of sale, not as a duty of excise, because it attached to the seller qua seller and fell within the provincial power over sales. The Court further held that measuring the tax by turnover did not change its legal character: turnover was only the machinery for quantification and collection, while the charge remained a tax on taxable sales, including first sales. The levy was therefore within legislative competence and the contrary view was rejected. en-us Fri, 08 May 1942 00:00:00 +0630 Tue, 13 Feb 2018 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127109 A levy on the first sale by a manufacturer or producer under the Madras General Sales Tax Act was treated as a sales tax on the occasion of sale, not as a duty of excise, because it attached to the seller qua seller and fell within the provincial power over sales. The Court further held that measuring the tax by turnover did not change its legal character: turnover was only the machinery for quantification and collection, while the charge remained a tax on taxable sales, including first sales. The levy was therefore within legislative competence and the contrary view was rejected. Case-Laws VAT and Sales Tax Fri, 08 May 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=127109