https://www.taxtmi.com/caselaws?id=127112 A tax imposed on the retail sale of motor spirit and lubricants was construed as a tax on the sale of goods in the provincial field, not as a duty of excise in the federal field. The expression "taxes on the sale of goods" was given its ordinary meaning to include retail sales, while "duties of excise on goods manufactured or produced in India" was treated as covering excise on goods as such. A levy on the last sale to the consumer, unconnected with manufacture or production, was not absorbed into the excise entry merely because the goods could also be locally produced. The levy was therefore within the provincial sales-tax entry and not ultra vires for federal encroachment. en-us Sun, 02 Oct 1938 00:00:00 +0530 Tue, 13 Feb 2018 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127112 A tax imposed on the retail sale of motor spirit and lubricants was construed as a tax on the sale of goods in the provincial field, not as a duty of excise in the federal field. The expression "taxes on the sale of goods" was given its ordinary meaning to include retail sales, while "duties of excise on goods manufactured or produced in India" was treated as covering excise on goods as such. A levy on the last sale to the consumer, unconnected with manufacture or production, was not absorbed into the excise entry merely because the goods could also be locally produced. The levy was therefore within the provincial sales-tax entry and not ultra vires for federal encroachment. Case-Laws VAT and Sales Tax Sun, 02 Oct 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127112