https://www.taxtmi.com/caselaws?id=128241 Spirituous medicinal or toilet preparations remained within the sales tax exemption for goods on which duty was or could be levied under the Punjab Excise Act, 1914, even after the State continued the excise levy under Article 277 of the Constitution. The duty on the finished goods was treated as one levied under the Punjab Excise Act notwithstanding the constitutional continuation and any change in computation method. As the articles themselves continued to bear excise duty under that Act, they fell within item 37 of the Schedule to the East Punjab General Sales Tax Act, 1948 and were exempt from sales tax. en-us Mon, 11 Jul 1960 00:00:00 +0530 Sat, 30 Mar 2013 12:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128241 Spirituous medicinal or toilet preparations remained within the sales tax exemption for goods on which duty was or could be levied under the Punjab Excise Act, 1914, even after the State continued the excise levy under Article 277 of the Constitution. The duty on the finished goods was treated as one levied under the Punjab Excise Act notwithstanding the constitutional continuation and any change in computation method. As the articles themselves continued to bear excise duty under that Act, they fell within item 37 of the Schedule to the East Punjab General Sales Tax Act, 1948 and were exempt from sales tax. Case-Laws VAT and Sales Tax Mon, 11 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128241