https://www.taxtmi.com/caselaws?id=128241 Spirituous medicinal and toilet preparations were treated as exempt from sales tax where the finished goods remained subject to State excise duty under the Punjab Excise Act, 1914. The exemption entry covered all goods on which duty was or could be levied under that Act or the Opium Act, 1878. Continuation of the excise levy after the Constitution under Article 277 did not alter its character as duty levied under the Punjab Excise Act, despite a changed constitutional basis or method of computation. The preparations therefore fell within the sales-tax exemption. 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 and toilet preparations were treated as exempt from sales tax where the finished goods remained subject to State excise duty under the Punjab Excise Act, 1914. The exemption entry covered all goods on which duty was or could be levied under that Act or the Opium Act, 1878. Continuation of the excise levy after the Constitution under Article 277 did not alter its character as duty levied under the Punjab Excise Act, despite a changed constitutional basis or method of computation. The preparations therefore fell within the sales-tax exemption. Case-Laws VAT and Sales Tax Mon, 11 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128241