https://www.taxtmi.com/caselaws?id=128329 Exemption from sales tax under section 4 of the Madras General Sales Tax Act, 1939 was available only where duty had been levied under the Madras Prohibition Act, 1937 on the goods themselves. Although medicinal preparations were exempted under section 16 of the Prohibition Act and the notification issued under it, excise duty was chargeable only on the spirit contained in those preparations, not on the preparations as a whole. On that basis, the assessee could not show payment of excise duty on the medicinal preparations themselves, and the claimed exemption failed. The alternative plea for exemption to the extent of spirituous content was not entertained because it had not been raised below and the relevant content was not established. en-us Tue, 14 Jun 1960 00:00:00 +0530 Tue, 02 Apr 2013 10:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128329 Exemption from sales tax under section 4 of the Madras General Sales Tax Act, 1939 was available only where duty had been levied under the Madras Prohibition Act, 1937 on the goods themselves. Although medicinal preparations were exempted under section 16 of the Prohibition Act and the notification issued under it, excise duty was chargeable only on the spirit contained in those preparations, not on the preparations as a whole. On that basis, the assessee could not show payment of excise duty on the medicinal preparations themselves, and the claimed exemption failed. The alternative plea for exemption to the extent of spirituous content was not entertained because it had not been raised below and the relevant content was not established. Case-Laws VAT and Sales Tax Tue, 14 Jun 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128329