https://www.taxtmi.com/caselaws?id=127906 Chuttas were treated as indistinguishable from cigars and cheroots for sales tax classification because they underwent a substantially similar manufacturing process from tobacco leaves, including stripping, cutting and twisting into a finished product. The court held that classification did not turn on the class of consumers, and since chuttas were not shown to be materially different from goods covered by the taxing entry, the levy of additional tax was sustained. The argument that taxing chuttas after taxing raw tobacco amounted to impermissible double taxation was rejected. en-us Fri, 24 Apr 1959 00:00:00 +0530 Fri, 22 Mar 2013 17:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127906 Chuttas were treated as indistinguishable from cigars and cheroots for sales tax classification because they underwent a substantially similar manufacturing process from tobacco leaves, including stripping, cutting and twisting into a finished product. The court held that classification did not turn on the class of consumers, and since chuttas were not shown to be materially different from goods covered by the taxing entry, the levy of additional tax was sustained. The argument that taxing chuttas after taxing raw tobacco amounted to impermissible double taxation was rejected. Case-Laws VAT and Sales Tax Fri, 24 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127906