https://www.taxtmi.com/caselaws?id=128090 Hand-made biris fell within the exemption for "tobacco" under the Bihar Sales Tax Act notification because the notification incorporated the wider statutory definition of tobacco from the excise enactments. That definition covered any form of tobacco, whether cured or uncured and whether manufactured or not, and the later amendment concerning machine-made biris did not narrow the scope for this notification. On that construction, the sale of hand-made biris remained exempt from sales tax for the relevant period. en-us Tue, 26 Jul 1960 00:00:00 +0530 Thu, 28 Mar 2013 15:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128090 Hand-made biris fell within the exemption for "tobacco" under the Bihar Sales Tax Act notification because the notification incorporated the wider statutory definition of tobacco from the excise enactments. That definition covered any form of tobacco, whether cured or uncured and whether manufactured or not, and the later amendment concerning machine-made biris did not narrow the scope for this notification. On that construction, the sale of hand-made biris remained exempt from sales tax for the relevant period. Case-Laws VAT and Sales Tax Tue, 26 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128090