https://www.taxtmi.com/caselaws?id=127114 Sales tax on tobacco was held to be distinct from central excise, because excise is a levy on production while sales tax attaches to the sale transaction; the State was therefore competent to levy sales tax notwithstanding central excise duty. Tobacco leaf sold as such was not exempt under the schedule entry for hooka tobacco, because the exemption applied to manufactured or processed hooka tobacco and the purchaser's intended use did not change the taxable character of the sale. The request for reference failed and the petition was dismissed with costs for want of a referable question of law. en-us Tue, 29 Aug 1950 00:00:00 +0530 Tue, 26 Feb 2013 15:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127114 Sales tax on tobacco was held to be distinct from central excise, because excise is a levy on production while sales tax attaches to the sale transaction; the State was therefore competent to levy sales tax notwithstanding central excise duty. Tobacco leaf sold as such was not exempt under the schedule entry for hooka tobacco, because the exemption applied to manufactured or processed hooka tobacco and the purchaser's intended use did not change the taxable character of the sale. The request for reference failed and the petition was dismissed with costs for want of a referable question of law. Case-Laws VAT and Sales Tax Tue, 29 Aug 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127114